GroundRules
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- ORS 317.239 · [1965 c.460 §§3,4; repealed by 1981 c.812 §4]
- ORS 317.240 · [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
- ORS 317.241 · [1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57]
- ORS 317.242 · [1953 c.385 §9; repealed by 1959 c.389 §9 (317.241 enacted in lieu of 317.242)]
- ORS 317.245 · [Repealed by 1983 c.162 §57]
- ORS 317.247 · [1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57]
- ORS 317.248 · [1971 c.283 §2; repealed by 1983 c.162 §57]
- ORS 317.249 · [1953 c.385 §9; 1975 c.705 §5; repealed by 1983 c.162 §57]
- ORS 317.250 · [Amended by 1953 c.385 §9; repealed by 1975 c.705 §12]
- ORS 317.251 · [1965 c.154 §4; 1969 c.493 §94; 1979 c.580 §1; repealed by 1983 c.162 §57]
- ORS 317.252 · [1965 c.178 §4; repealed by 1983 c.162 §57]
- ORS 317.255 · [Amended by 1953 c.385 §9; 1979 c.517 §1; repealed by 1983 c.162 §57]
- ORS 317.256 · [1955 c.609 §2; 1979 c.517 §2; repealed by 1983 c.162 §57]
- ORS 317.259 · Modifications generally.
- ORS 317.260 · [Repealed by 1983 c.162 §57]
- ORS 317.262 · [1953 c.385 §9; repealed by 1983 c.162 §57]
- ORS 317.265 · [Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]
- ORS 317.267 · Dividends received by corporation from certain other corporations.
- ORS 317.270 · [Amended by 1957 c.88 §1; repealed by 1983 c.162 §57]
- ORS 317.273 · Dividend income received by domestic corporation from certain foreign corporations.
- ORS 317.275 · [Repealed by 1983 c.162 §57]
- ORS 317.277 · [1977 c.506 §2; repealed by 1983 c.162 §57]
- ORS 317.280 · [Amended by 1953 c.385 §9; 1955 c.584 §1; repealed by 1983 c.162 §57]
- ORS 317.281 · [1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81]
- ORS 317.283 · Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions.
- ORS 317.285 · [Amended by 1957 s.s. c.15 §9; 1971 c.724 §1; 1977 c.89 §1; 1981 c.613 §4; 1983 c.162 §29; renumbered 317.368]
- ORS 317.286 · Nonrecognition of transactions with related foreign sales corporation.
- ORS 317.287 · [1961 c.608 §4; repealed by 1975 c.705 §12]
- ORS 317.288 · [1983 c.162 §15; repealed by 1984 c.1 §18]
- ORS 317.290 · [Amended by 1983 c.162 §30; renumbered 317.374]
- ORS 317.292 · [1957 c.19 §2; repealed by 1983 c.162 §57]
- ORS 317.295 · [Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57]
- ORS 317.296 · [1983 c.162 §16; repealed by 1984 c.1 §18]
- ORS 317.297 · [1957 s.s. c.15 §§11,12; 1959 c.92 §2; 1983 c.162 §36; renumbered 317.476]
- ORS 317.298 · [1961 c.505 §§2,3; 1969 c.493 §95; 1979 c.580 §2; repealed by 1983 c.162 §57]
- ORS 317.299 · [1969 c.600 §8; 1983 c.162 §34; renumbered 317.665]
- ORS 317.300 · [Amended by 1953 c.385 §9; repealed by 1983 c.162 §57]
- ORS 317.301 · Deferral of deduction for certain amounts deductible under federal law.
- ORS 317.303 · Deduction or adjustment for certain federal credits.
- ORS 317.304 · Addition for unused qualified business credits.
- ORS 317.305 · [1957 c.74 §2; repealed by 1983 c.162 §57]
- ORS 317.307 · Reduction for charitable contribution deduction under federal law; subtraction.
- ORS 317.309 · Interest and dividends received from obligations of state or political subdivision.
- ORS 317.310 · Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting.
- ORS 317.311 · Application of section 243 of Tax Reform Act of 1986.
- ORS 317.312 · Federal depreciation expenses of certain health care service contractors.
- ORS 317.314 · Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income.
- ORS 317.319 · Capital Construction Fund; deferred income; nonqualified withdrawals.
- ORS 317.320 · [1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57]
- ORS 317.322 · Addition of long term care insurance premiums if credit is claimed.
- ORS 317.325 · [1973 c.115 §5; repealed by 1983 c.162 §57]
- ORS 317.326 · [1983 c.162 §21; repealed by 2001 c.509 §19]
- ORS 317.327 · Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.
- ORS 317.328 · [1979 c.414 §4; 1983 c.162 §31; renumbered 317.381]
- ORS 317.329 · Basis for stock acquisition.
- ORS 317.330 · [1973 c.753 §5; repealed by 1979 c.414 §7]
- ORS 317.333 · [1983 c.162 §22; repealed by 1987 c.293 §70]
- ORS 317.335 · [1973 c.753 §6; repealed by 1979 c.414 §7]
- ORS 317.339 · [1983 c.162 §23; repealed by 1984 c.1 §18]
- ORS 317.342 · [1985 c.802 §49; repealed by 1997 c.839 §69]
- ORS 317.344 · Net operating loss carryback and carryover.
- ORS 317.346 · Net operating loss subtraction allowed to agricultural sector business taxpayer.
- ORS 317.349 · Transaction treated as lease purchase under federal law.
- ORS 317.350 · [1959 c.631 §§4,5; repealed by 1983 c.162 §57]
- ORS 317.351 · ORS 317.349 not applicable to finance leases.
- ORS 317.355 · [Repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
- ORS 317.356 · Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis.
- ORS 317.360 · [Repealed by 1975 c.760 §3]
- ORS 317.362 · Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
- ORS 317.363 · Expenses of marijuana-related trade or business.
- ORS 317.365 · [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
- ORS 317.368 · [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10]
- ORS 317.370 · [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- ORS 317.374 · Depletion.
- ORS 317.375 · [Repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
- ORS 317.377 · [1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995]
- ORS 317.379 · Exemption of income from exercise of Indian fishing rights.
- ORS 317.380 · [Repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
- ORS 317.381 · [Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
- ORS 317.383 · [1991 c.863 §35; repealed by 2009 c.33 §26]
- ORS 317.386 · Energy conservation payments exempt.
- ORS 317.388 · Claim of right income repayment adjustment when credit is claimed.
- ORS 317.390 · [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3) derived from 1959 c.156 §3; repealed by 1969 c.166 §8]
- ORS 317.391 · Small city business development exemption.
- ORS 317.392 · [Formerly 317.098; repealed by 1993 c.475 §3]
- ORS 317.394 · Qualifying film production labor rebates.
- ORS 317.395 · [Amended by 1957 c.607 §7; renumbered 317.504]
- ORS 317.398 · Qualified production activities income.
- ORS 317.401 · Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- ORS 317.405 · [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
- ORS 317.410 · [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
- ORS 317.415 · [Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
- ORS 317.420 · [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- ORS 317.425 · [Repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
- ORS 317.430 · [Repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
- ORS 317.435 · [Repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
- ORS 317.440 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- ORS 317.445 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- ORS 317.450 · [Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969 c.166 §8]
- ORS 317.455 · [Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]