316.007
Policy. It is the
intent of the Legislative Assembly, by the adoption of this chapter, insofar as
possible, to:
(1) Make the
Oregon personal income tax law identical in effect to the provisions of the
Internal Revenue Code relating to the measurement of taxable income of
individuals, estates and trusts, modified as necessary by the state’s
jurisdiction to tax and the revenue needs of the state;
(2) Achieve this
result by the application of the various provisions of the Internal Revenue
Code relating to the definition of income, exceptions and exclusions therefrom,
deductions (business and personal), accounting methods, taxation of trusts,
estates and partnerships, basis, depreciation and other pertinent provisions
relating to gross income as defined therein, modified as provided in this
chapter, resulting in a final amount called “taxable income”; and
(3) Impose a tax
on residents of this state measured by taxable income wherever derived and to
impose a tax on the income of nonresidents that is ascribable to sources within
this state. [1969 c.493 §2; 1971 s.s. c.4 §1; 1987 c.293 §1; 1989 c.625 §1;
2003 c.46 §34]
316.010 [1953 c.304 §2; 1953 c.552 §1;
repealed by 1969 c.493 §99]
Notes of Decisions
Hughes v. State of Oregon, 838 P.2d 1018 (Or. 1992).
· cites it 2× “As we discuss below, the 1953 legislature may have intended the 1953 Act to be different in substance from the 1945 Act.”
Denniston v. Dep't of Revenue, 601 P.2d 1258 (Or. 1979).
· cites it 6× “irst opinion below, summarized the Personal Income Tax Act of 1969 as follows: "In 1969, Oregon radically revised its personal income tax law to make it 'identical in effect to the provisions of the federal Internal Revenue Code of 1954 relating to the measurement of taxable…”
Realty Grp., Inc. v. Dep't of Revenue, 702 P.2d 1075 (Or. 1985).
· cites it 4× “For this proposition, the brokers rely on two sections of the Personal Income Tax Act of 1969, ORS 316.007 and 316.012. We are not persuaded.”
Kirwan v. Dept. of Rev., 21 Or. Tax 424 (Or. T.C. 2014).
· cites it 3× “” ORS 316.007. The Department of Revenue “shall apply and follow the administrative and judicial interpretations of the federal income tax law,” regarding the allowance of deductions and evidence needed for deductions to be substantiated.”
Crystal Comm., Inc. v. Dept. of Rev., 19 Or. Tax 524 (Or. T.C. 2008).
· cites it 5× “012 are clearly designed to achieve the broad policy articulated in ORS 316.007, which provides: *Page 536 "It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to: "(1) Make the Oregon personal income tax law identical in effect to…”
Buras v. Dep't of Revenue, 17 Or. Tax 282 (Or. T.C. 2004).
· cites it 2× “Taxpayer asserts that portions of Internal Revenue Code (IRC) 1 sections 6033(a)(2)(A)(i), (iii), and 3401(a)(9) provide for this exemption, and that pursuant to ORS 316.007 2 such exempt status carries over for Oregon purposes.”
Morey v. Dep't of Revenue, 18 Or. Tax 76 (Or. T.C. 2004).
“ORS 316.007. 1 As a result, the legislature adopted by reference the federal definitions for deductions, including IRC section 162(a) related to trade or business expenses.”
Baisch v. Dep't of Revenue, 850 P.2d 1109 (Or. 1993).
· cites it 2× “ORS 316.007 provides: *210 “It is the intent of the Legislative Assembly * * * to make the Oregon personal income tax law identical in effect to the provisions of the federal Internal Revenue Code relating to the measurement of taxable income of individuals * * *; to achieve…”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
“” ORS 316.007(2) (emphasis added). Section 3121 of the Code is part of the Federal Insurance Contributions Act, which imposes Social Security and Medicare taxes.”
Curtis v. Dep't of Revenue, 17 Or. Tax 414 (Or. T.C. 2004).
“Taxpayer attacks the federal tax system. Regardless of whether the federal income tax system must be valid in order for its definitions to be incorporated by reference pursuant to ORS 316.”
Comptroller of Treasury v. Gannett Co., 741 A.2d 1130 (Md. 1999).
“…income tax matters, Oregon has adopted by reference all of the income-determining provisions of the I.R.C. See Or.Rev.Stat. § 316.007 (1997).”
Okorn v. Dep't of Revenue, 818 P.2d 928 (Or. 1991).
· cites it 2× “, 269 Or 469, 473-74 , 526 P2d 538 (1974); ORS 316.007. In ORS 316.007, the legislature has declared: “It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to make the Oregon personal income tax law identical in effect to the…”
— Or. Rev. Stat. § 316.007(1) — 53 cases
— Or. Rev. Stat. § 316.007(2) — 9 cases
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
“” ORS 316.007(2) (emphasis added). Section 3121 of the Code is part of the Federal Insurance Contributions Act, which imposes Social Security and Medicare taxes.”
— Or. Rev. Stat. § 316.007(3) — 2 cases
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