Source: https://law.onecle.com/oregon/314-taxes-imposed-upon-or-measured/314.011.html
Timestamp: 2020-07-14 11:27:53
Document Index: 744493897

Matched Legal Cases: ['§40', '§24', '§8', '§39', '§50', '§25', '§16', '§10', '§20', '§32', '§48', '§1', '§9', '§32', '§10', '§74', '§8', '§23', '§10']

Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.011 - Definitions; conformance with federal income tax law. - Legal Research
Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.011 - Definitions; conformance with federal income tax law.
(1) As used in this chapter, unless the context requires otherwise, �department� means the Department of Revenue.
(A) On December 31, 2006; or
(c) With respect to ORS 314.105, 314.256 (relating to proxy tax on lobbying expenditures), 314.260 (1)(b), 314.265 (1)(b), 314.302, 314.306, 314.330, 314.360, 314.362, 314.385, 314.402, 314.410, 314.412, 314.525, 314.742 (7), 314.750 and 314.752 and other provisions of this chapter, except those described in paragraph (b) of this subsection, any reference to the laws of the United States or to the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they are amended on or before December 31, 2006, even when the amendments take effect or become operative after that date, except where the Legislative Assembly has specifically provided otherwise.
(5)(a) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135.
(b) As used in this subsection, �Act or Title� includes any subtitle, division or other part of an Act or Title. [1957 c.632 §40; 1965 c.152 §24; 1971 c.215 §8; 1977 c.870 §39; 1987 c.293 §50; 1989 c.625 §25; 1991 c.457 §16; 1993 c.726 §10; 1995 c.556 §20; 1997 c.325 §32; 1997 c.839 §48; 1999 c.90 §1; 1999 c.224 §9; 2001 c.660 §32; 2003 c.77 §10; 2005 c.94 §74; 2005 c.519 §8; 2005 c.832 §23; 2007 c.614 §10]
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