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Oregon Revised Statutes

Or. Rev. Stat. § 316.048 (2026)

Taxable income of resident

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      316.048 Taxable income of resident. The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 §4]

 

      316.049 [1977 c.755 §2; renumbered 316.777]

 

      316.050 [1977 c.553 §2; renumbered 316.783]

 

      316.051 [1977 c.390 §2; renumbered 316.788]

 

      316.052 [1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]

 

      316.053 [1977 c.390 §4; renumbered 316.799]

Notes of Decisions
Cited in 72 cases (20 in the last 5 years), 1978–2026 · leading case: Denniston v. Dep't of Revenue, 601 P.2d 1258 (Or. 1979).
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Denniston v. Dep't of Revenue, 601 P.2d 1258 (Or. 1979). · cites it 5× “6 ORS 316.048 provides: "The entire taxable income of a resident of this state is his federal taxable income as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter.”
Hillenga v. Dep't of Revenue, 361 P.3d 598 (Or. 2015). · cites it 2× “See ORS 316.048 (generally, taxable income is as defined by federal law); 6 ORS 316.”
Hillenga v. Dept. of Rev., 21 Or. Tax 396 (Or. T.C. 2014). “ORS 316.048 incorporates the provisions of the federal Internal Revenue Code for purposes of determining Oregon Income Tax liability, except where the Legislative Assembly has adopted specific exceptions.”
Harding v. Dep't of Revenue, 13 Or. Tax 454 (Or. T.C. 1996). “ORS 316.048. 2 Accordingly, Oregon looks to federal law.”
Allison v. Dep't of Revenue, 11 Or. Tax 431 (Or. T.C. 1990). · cites it 2× “4 Defendant contends these sections are not administrative provisions but part of the definition of federal taxable income adopted by ORS 316.048. The court finds that IRC § 482 and IRC § 446(b) are not adopted by reference.”
Roelli v. Dep't of Revenue, 10 Or. Tax 256 (Or. T.C. 1986). “IRC § 220(A); ORS 316.048.” (Defendant’s Exhibits C and D.”
Jimenez v. Dept. of Rev., 24 Or. Tax 618 (Or. T.C. 2021). “022(6); ORS 316.048. Plaintiffs make four main arguments.”
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012). “022(6); ORS 316.048. The federal change can be said to result in a change in Oregon tax liability in all cases except where the department makes a different factual or legal determination.”
Zemke v. Dep't of Revenue, 17 Or. Tax 18 (Or. T.C. 2003). · cites it 2× “007; ORS 316.048; see also IRC § 61, Treas Reg 1-61.”
Jimenez v. Dept. of Rev., 522 P.3d 522 (Or. 2022). “In its summary-judgment ruling, the Tax Court addressed each of taxpayers’ four main arguments and explained why, in the court’s view, each was incorrect.”
Matter of Marriage of Engle, 629 P.2d 397 (Or. Ct. App. 1981). “…since an Oregon resident’s taxable income for purposes of state taxation is equal to his federal taxable income. ORS 316.048.”
Wood v. Dep't of Revenue, 749 P.2d 1169 (Or. 1988). “” ORS 316.048. 5 In Supreme Ct. of New Hampshire v.”
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