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.
(2) As used in
this chapter:
(a) Any term has
the same meaning as when used in a comparable context in the laws of the United
States relating to federal income taxes, unless a different meaning is clearly
required or the term is specifically defined in this chapter.
(b) Except where
the Legislative Assembly has provided otherwise, a reference to the laws of the
United States or to the Internal Revenue Code refers to the laws of the United
States or to the Internal Revenue Code as they are amended and in effect:
(A) On December
31, 2023; or
(B) If related to
the definition of taxable income, as applicable to the tax year of the
taxpayer.
(c) With respect
to ORS 314.105, 314.256 (relating to proxy tax on lobbying expenditures),
314.260 (1)(b), 314.302, 314.306, 314.330, 314.360, 314.362, 314.385, 314.402,
314.410, 314.412, 314.525, 314.767 (7), 314.771 and 314.772 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, 2023,
even when the amendments take effect or become operative after that date,
except where the Legislative Assembly has specifically provided otherwise.
(3) Insofar as is
practicable in the administration of this chapter, the department shall apply
and follow the administrative and judicial interpretations of the federal
income tax law. When a provision of the federal income tax law is the subject
of conflicting opinions by two or more federal courts, the department shall
follow the rule observed by the United States Commissioner of Internal Revenue
until the conflict is resolved. Nothing contained in this section limits the
right or duty of the department to audit the return of any taxpayer or to
determine any fact relating to the tax liability of any taxpayer.
(4) When portions
of the Internal Revenue Code incorporated by reference as provided in
subsection (2) of this section refer to rules or regulations prescribed by the
Secretary of the Treasury, then such rules or regulations shall be regarded as
rules adopted by the department under and in accordance with the provisions of
this chapter, whenever they are prescribed or amended.
(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;
2008 c.45 §11; 2009 c.5 §21; 2009 c.909 §§21,22; 2010 c.82 §§21,22; 2011 c.7 §21;
2012 c.31 §20; 2013 c.377 §20; 2014 c.52 §22; 2015 c.442 §14; 2016 c.33 §17;
2017 c.527 §18; 2018 c.101 §17; 2019 c.319 §17; 2019 c.320 §3; 2021 c.456 §18;
2022 c.83 §18; 2023 c.171 §18; 2024 c.75 §18]
314.012 [Repealed by 1953 c.310 §3]
314.013 [2003 c.704 §4; repealed by 2005
c.533 §5]
314.014 [Repealed by 1953 c.310 §3]
Notes of Decisions
Schuette v. Dep't of Revenue, 951 P.2d 690 (Or. 1997).
· cites it 3× “They claim that, by reason of ORS 314.011(3)i ** 4 and ORS 316.032(3), 5 federal law controls here and expressly permits *219 use of the aggregate method to calculate the federal tax credit for taxes paid to foreign countries.”
Maginnis v. Dep't of Revenue, 14 Or. Tax 512 (Or. T.C. 1999).
“ORS 314.011(3). Under federal income tax laws, the character of income does not change when the right to income is assigned.”
Fischer, Weddle v. Dept. of Rev, No. TC-MD 160121C (Or. T.C. Apr. 18, 2017).
“” ORS 314.011(3). Where federal courts give conflicting interpretations, Oregon follows the “rule observed by the United States Commissioner of Internal Revenue.”
DeGroat v. Dept. of Rev., No. TC-MD 170233G (Or. T.C. Jan. 23, 2018).
“” ORS 314.011(3). IRC section 212 allows a deduction for “nonbusiness expenses” as follows: “In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— “(1) for the production or…”
Higgins v. Dept. of Rev., No. TC-MD 170047G (Or. T.C. Jan. 3, 2018).
“” ORS 314.011(3). Plaintiffs must show their entitlement to relief by a preponderance of the evidence.”
Pauly v. Dept. of Rev., No. TC-MD 190264N (Or. T.C. Mar. 26, 2020).
“) The legislature intended that Oregon personal income tax law be “identical in effect to the provisions of the Internal Revenue Code [IRC] relating to the measurement of taxable income of individuals, * * * modified as necessary by the state’s jurisdiction to tax and the…”
Dotson v. Dept. of Rev., No. TC-MD 190312N (Or. T.C. Aug. 12, 2020).
“5 To the extent practicable, Oregon 4 This includes 394 miles for one round trip to Astoria; 25 round trips to Puyallup at 508 miles each; 12 round trips to Portland at 220 miles each; and 5 round trips to Boardman at 542 miles each. (Def’s Ex A at 8.) 5 The court’s references…”
ABC Inc. v. Dept. of Rev., No. TC 5431 (Or. T.C. May 14, 2024).
“031 (ORS chapter 317 and other Oregon statutes “are incorporated into and made a part of” chapter 318); ORS 314.011(2) (“As used in this chapter: (a) Any term has the same meaning as when used in a comparable context in the laws of the United States relating to federal income…”
Copeland v. Dept. of Rev., No. TC-MD 240623R (Or. T.C. Sept. 15, 2025).
“Johnson v. Dept. of Rev., TC-MD 230350R, 2025 WL 842217 at *2 (Or Tax M Div, Mar 13, 2025).”
Gillen v. Dep't of Revenue, No. TC-MD 091559N (Or. T.C. Apr. 28, 2011).
“; ORS 314.011(3). IRC section 162 (a) allows a deduction for travel expenses incurred in connection with a trade or business, stating in pertinent part: "There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in…”
Or. Rev. Stat. § 314.011(2): 2 cases
ABC Inc. v. Dept. of Rev., No. TC 5431 (Or. T.C. May 14, 2024).
“031 (ORS chapter 317 and other Oregon statutes “are incorporated into and made a part of” chapter 318); ORS 314.011(2) (“As used in this chapter: (a) Any term has the same meaning as when used in a comparable context in the laws of the United States relating to federal income…”
Or. Rev. Stat. § 314.011(2)(a): 3 cases
Or. Rev. Stat. § 314.011(3): 18 cases
Schuette v. Dep't of Revenue, 951 P.2d 690 (Or. 1997).
“They claim that, by reason of ORS 314.011(3)i ** 4 and ORS 316.032(3), 5 federal law controls here and expressly permits *219 use of the aggregate method to calculate the federal tax credit for taxes paid to foreign countries.”
Maginnis v. Dep't of Revenue, 14 Or. Tax 512 (Or. T.C. 1999).
“ORS 314.011(3). Under federal income tax laws, the character of income does not change when the right to income is assigned.”
Fischer, Weddle v. Dept. of Rev, No. TC-MD 160121C (Or. T.C. Apr. 18, 2017).
“” ORS 314.011(3). Where federal courts give conflicting interpretations, Oregon follows the “rule observed by the United States Commissioner of Internal Revenue.”
DeGroat v. Dept. of Rev., No. TC-MD 170233G (Or. T.C. Jan. 23, 2018).
“” ORS 314.011(3). IRC section 212 allows a deduction for “nonbusiness expenses” as follows: “In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— “(1) for the production or…”
Higgins v. Dept. of Rev., No. TC-MD 170047G (Or. T.C. Jan. 3, 2018).
“” ORS 314.011(3). Plaintiffs must show their entitlement to relief by a preponderance of the evidence.”
Or. Rev. Stat. § 314.011(4): 1 case
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.