316.012 Terms
have same meaning as in federal laws; federal law references. Any term used in this chapter 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. Except where the
Legislative Assembly has provided otherwise, any reference in this chapter 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:
(1) On December
31, 2023; 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; 2018 c.101 §20;
2019 c.319 §20; 2021 c.456 §21; 2022 c.83 §21; 2023 c.171 §21; 2024 c.75 §21]
Notes of Decisions
Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022).
· cites it 8× “, 7 OTR 153, 160 (1977) (“For the tax year in question, ORS 316.012 had ‘frozen’ the Internal Revenue Code as of December 31, 1971, as it applied to ORS chapter 316.”
Realty Grp., Inc. v. Dep't of Revenue, 702 P.2d 1075 (Or. 1985).
· cites it 3× “” The pertinent text of ORS 316.012 provides: “Any term used in this chapter 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…”
Crystal Comm., Inc. v. Dept. of Rev., 19 Or. Tax 524 (Or. T.C. 2008).
· cites it 5× “" They then observe that precisely that phrase is found in the federal income tax law and therefore, under ORS 316.012, must be given the same meaning as in those federal income laws.”
Lufkin v. Dep't of Revenue, 11 Or. Tax 410 (Or. T.C. 1990).
· cites it 5× “On the other hand, if plaintiff can use his 1984 NOL carryforward of $4,879,253, his 1985 tax is zero.”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
“Those provisions have no bearing on whether Plaintiff’s remuner- ation constitutes income for Oregon personal income tax purposes because they do not “relat[e] to federal income taxes” as required by ORS 316.012. In defining Oregon authority of section 6042(a)(2), 6044(a)(2), or…”
Amory J. v. Dep't of Revenue, 7 Or. Tax 153 (Or. T.C. 1977).
· cites it 5× “Plaintiffs argue, in the alternative, that the 1974 distribution of trust assets was protected from state taxation by the provisions of 25 USC § 564j (part of the original Act); or that ORS 316.012 encompassed the provisions of the second statute, Public Law 94-81, thus…”
Combs v. Dep't of Revenue, 14 P.3d 584 (Or. 2000).
“Oregon income tax law incorporates the definition of “taxable income” stated in the federal Internal Revenue Code.”
Khalaf v. Dept. of Rev., 24 Or. Tax 1 (Or. T.C. 2020).
“007; ORS 316.012. 6 Khalaf v. Dept. of Rev. good faith and sincerity with respect to the items still in dispute after the department’s concessions and allowances during the audit and conference processes.”
Deblock v. Dep't of Revenue, 596 P.2d 560 (Or. 1979).
“2 ORS 316.012 states that the terms of the state *738 income tax law shall have the same meaning as in the federal law and, as already mentioned, ORS 316.”
Allison v. Dep't of Revenue, 11 Or. Tax 431 (Or. T.C. 1990).
“ORS 316.012. That being the case, the first question is whether plaintiffs are engaged in a “trade or business” since ORS 314.”
Bronson v. Dep't of Revenue, 5 Or. Tax 86 (Or. T.C. 1972).
· cites it 2× “ORS 316.012. The amendment to the Oregon Constitution was enacted to keep the Oregon statute in conformity with federal amendments made at a subsequent time.”
Or. Rev. Stat. § 316.012(1): 8 cases
Or. Rev. Stat. § 316.012(2): 6 cases
Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022).
“, 7 OTR 153, 160 (1977) (“For the tax year in question, ORS 316.012 had ‘frozen’ the Internal Revenue Code as of December 31, 1971, as it applied to ORS chapter 316.”
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