Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.695

Application of ORS 314.280 and 314.605 to 314.675

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      314.695 Application of ORS 314.280 and 314.605 to 314.675. The provisions of ORS 314.280 and 314.605 to 314.675 apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969. [1967 c.60 §2; 1969 c.493 §90]

 

(Controlled Foreign Corporations)

Notes of Decisions
Cited in 1 case, 1986–1986 · leading case: Atlantic Richfield Co. v. Department of Revenue
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Atlantic Richfield Co. v. Department of Revenue (1986) or “ORS 314.695. 10 The department understood its task.”
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