Or. Admin. R. 150-317-0560 - Consolidated Oregon Return: Credits

150-317-0560 - Consolidated Oregon Return: Credits
150-317-0550 - Consolidated Oregon Return: Affiliated Group150-317-0570 - Different Apportionment Factors for Purposes of Ors 317.710(5)(b)

150-317-0560
Consolidated Oregon Return: Credits

The amount of credit that may offset tax on a consolidated Oregon return is not limited to the tax attributable to the corporation earning the credit. This provision applies to credits carried forward from years in which a separate or combined report is filed to years in which a consolidated return is filed, as well as current year credits.

Marble can make mistakes. Please verify important details. We respect & protect your data.