Corporation Excise Tax Act of 1929: Rules and General Provisions

Division 317 - Corporation Excise Tax Act of 1929: Rules and General ProvisionsDivision 317 - Corporation Excise Tax Act of 1929: Rules and General Provisions

Division 316 - Personal Income Tax General Provisions Division 318 - Corporation Income Tax Act of 1955: Rules

150-317-0010 - Procedure for Handling State Surplus Refund 150-317-0020 - Substantial Nexus Guidelines 150-317-0030 - Definition: “doing Business”150-317-0040 - Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts 150-317-0050 - Foreign Corporations Subject to Tax 150-317-0060 - Capital Losses — Carrybacks and Carry-overs 150-317-0070 - Administrative and Judicial Interpretations 150-317-0080 - Adoption of Federal Law 150-317-0090 - Policy — Application of Various Provisions of the Federal Internal Revenue Code 150-317-0100 - Periods of Less Than 12 Months Are Tax Years 150-317-0110 - Tax Reform Act of 1984 Adjustments 150-317-0120 - Farm Capital Gain 150-317-0130 - Tax on Homeowner’s Association Income 150-317-0140 - Imposition of the Tax: Mercantile, Manufacturing and Business Corporations 150-317-0150 - Adoption of Federal Exempt Organizations 150-317-0160 - Exemption and Return Requirements 150-317-0170 - Minimum Tax 150-317-0190 - Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit 150-317-0200 - Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation 150-317-0210 - Carryover of the Lender’s Credit for Weatherization Loans 150-317-0220 - Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers 150-317-0230 - Lender’s Credit: Computation 150-317-0240 - Lender’s Credit: Definitions 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit 150-317-0250 - Long Term Enterprise Zone Distributions 150-317-0260 - Lender's Credit for Agriculture Workforce Housing 150-317-0270 - Credit for Contributions of Computers, Scientific Equipment, and Research 150-317-0280 - Qualified Research Credit 150-317-0290 - Research Tax Credit: Notice of Election 150-317-0300 - Research Tax Credit: Alternative Computation 150-317-0310 - Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks That Have Differences in Reserve for Federal and Oregon Tax Purposes 150-317-0320 - Modification of Federal Taxable Income: Dividends From Certain Subsidiaries 150-317-0330 - Modification for Dividends Received 150-317-0340 - Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income 150-317-0350 - Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law 150-317-0360 - Definition of “state”150-317-0370 - Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method 150-317-0380 - Taxes on Net Income or Profits Imposed by Any State or Foreign Country 150-317-0390 - Irc Section 338: Application to Oregon 150-317-0400 - Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning on or After January 1, 1983 150-317-0410 - Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983 150-317-0420 - Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed of 150-317-0430 - Modification of Federal Taxable Income: Timber Cut but Unsold 150-317-0440 - Depletion Allowance; Method of Computation 150-317-0450 - Depletion of Metal Mines 150-317-0460 - Limitation on Oregon Net Loss Deduction 150-317-0470 - Pre-change and Built-in Losses 150-317-0480 - Definition of “premiums” in the Insurance Sales Factor 150-317-0490 - Insurers; Wage and Commission Factor 150-317-0500 - Applicable Date 150-317-0510 - Unitary Business 150-317-0520 - Direct or Indirect Relationships 150-317-0530 - Corporations Doing Business Outside the United States 150-317-0540 - Consolidated Oregon Return: Format and Information Required 150-317-0550 - Consolidated Oregon Return: Affiliated Group 150-317-0560 - Consolidated Oregon Return: Credits 150-317-0570 - Different Apportionment Factors for Purposes of Ors 317.710(5)(b)150-317-0580 - Consolidated Oregon Return: Copy of Federal Return Required 150-317-0590 - Interinsurance and Reciprocal Exchanges 150-317-0600 - Limitations on Deduction of Group Losses 150-317-0610 - Modified Federal Consolidated Taxable Income 150-317-0620 - Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group 150-317-0630 - Oregon Return: Apportionment Formula 150-317-0640 - Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction 150-317-0651 - Repatriation Tax Credit 150-317-0652 - Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit 150-317-0660 - Computation of Taxable Income; Excess Loss Accounts 150-317-0670 - Application for Relief 150-317-0680 - Tax Imposed on Unrelated Business Income of Certain Exempt Corporations 150-317-1000 - Definition of Commercial Activity 150-317-1010 - Substantial Nexus Guidelines for the Corporate Activity Tax (cat)150-317-1015 - Short Tax Period Return Requirements 150-317-1020 - Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups 150-317-1022 - Unitary Group Tax Year 150-317-1023 - Unitary Group Designated Reporting Entity 150-317-1025 - Corporate Activity Tax: Election to Exclude Non-u.s. Members From Unitary Group 150-317-1030 - Sourcing Commercial Activity to Oregon From Sales of Tangible Personal Property 150-317-1040 - Sourcing Commercial Activity to Oregon of Other Than Sales of Tangible Personal Property 150-317-1050 - Sourcing of Commercial Activity for Financial Institutions in This State 150-317-1060 - Definition of Insurers’ Gross Premiums Receipts 150-317-1070 - Sourcing of Motor Carrier Transportation Services 150-317-1080 - Sourcing of Rail Carrier Transportation Services 150-317-1090 - Sourcing of Sea Transportation Services 150-317-1095 - Sourcing of River Transportation Services 150-317-1100 - Agent Exclusion 150-317-1120 - Exclusion for Subcontracting Payments 150-317-1130 - Property Brought Into Oregon 150-317-1140 - Wholesale Sale of Groceries Exclusion 150-317-1150 - Retail Sale of Groceries Exclusion 150-317-1160 - Farmer’s Sales to Agricultural Cooperatives 150-317-1170 - Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages 150-317-1180 - Eligible Pharmacy Exclusion 150-317-1185 - Definition of Precious Metal Dealer 150-317-1200 - Cost Input or Labor Cost Subtraction 150-317-1220 - Employee Compensation: Labor Cost Subtraction 150-317-1300 - Estimated Tax: When Estimated Payments Are Required 150-317-1310 - Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 150-317-1320 - Estimated Tax: Unitary Groups and Apportioned Returns 150-317-1330 - Extension of Time to File 150-317-1400 - Determining Property Resold Out of State, and Methods of Determining 150-317-1410 - Motor Vehicle Resale Certificate – Documentation Required 150-317-1420 - Damages Received as the Result of Litigation 150-317-1500 - Good Faith Effort