Source: https://www.oregonlaws.org/ors/316.012
Timestamp: 2019-06-16 17:43:38
Document Index: 240392068

Matched Legal Cases: ['§3', '§2', '§3', '§59', '§1', '§2', '§2', '§1', '§27', '§1', '§1', '§7', '§35', '§14', '§9', '§27', '§12', '§13', '§23', '§24', '§24', '§23', '§22', '§22', '§24', '§16', '§19', '§20', '§166']

ORS 316.012 - Terms have same meaning as in federal laws - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 316 Section 316.012
2017 ORS 316.012¹
• federal law references
(1) On December 31, 2016; or
(2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer. [1969 c.493 §3; 1971 s.s. c.4 §2; 1975 c.672 §3; 1983 c.162 §59; 1985 c.802 §1; 1987 c.293 §2; 1989 c.625 §2; 1991 c.457 §1; 1993 c.726 §27; 1995 c.556 §1; 1997 c.839 §1; 1999 c.224 §7; 2001 c.660 §35; 2003 c.77 §14; 2005 c.519 §9; 2005 c.832 §27; 2007 c.614 §12; 2008 c.45 §13; 2009 c.5 §23; 2009 c.909 §§24,25; 2010 c.82 §§24,25; 2011 c.7 §23; 2012 c.31 §22; 2013 c.377 §22; 2014 c.52 §24; 2015 c.442 §16; 2016 c.33 §19; 2017 c.527 §20]
Where a nonbusiness loan was secured by valuable prop­erty, the security interest disqualified it for deduc­tion under the Internal Revenue Code of 1954, §166 (d) (1) (B). Johnson v. Dept. of Rev., 6 OTR 21 (1975)
In computing gain on the sale of stock for income tax purposes, the cost basis on acquisi­tion is used, not the value when the taxpayer became a resident of Oregon. Ray v. Dept. of Rev., 6 OTR 184 (1975)
Income from distribu­tion of assets held by Klamath Indian Manage­ment Trust was taxable by state. Bettles v. Dept. of Rev., 7 OTR 153 (1977)