Or. Admin. R. 150-317-0080 - Adoption of Federal Law

150-317-0080 - Adoption of Federal Law
150-317-0070 - Administrative and Judicial Interpretations150-317-0090 - Policy — Application of Various Provisions of the Federal Internal Revenue Code

150-317-0080
Adoption of Federal Law

Generally, Oregon corporation excise tax law, as related to the definition of taxable income, is tied to federal tax law as applicable to the tax year of the taxpayer. Changes enacted to the definition of federal taxable income are effective for Oregon tax purposes in the same manner as for federal tax purposes, unless otherwise provided in Oregon tax law.

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