Or. Admin. R. 150-314-0347 - Application of Ors 314.610 to 314.667: Allocation

150-314-0347 - Application of Ors 314.610 to 314.667: Allocation150-314-0347 - Application of Ors 314.610 to 314.667: Allocation

150-314-0345 - Apportionment and Allocation of Income Generally 150-314-0349 - Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business

150-314-0347
Application of ORS 314.610 to 314.667: Allocation

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonapportionable income or loss within or without this state in accordance with ORS 314.625 to 314.645.

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