317.013
Adoption of parts of Internal Revenue Code and application of federal laws and
regulations. (1)
Those portions of the Internal Revenue Code, and any other laws of the United
States pertaining to the determination of taxable income of corporate
taxpayers, are adopted by reference as a part of this chapter. Those portions
of the Internal Revenue Code and other laws of the United States have full
force and effect under this chapter unless modified by other provisions of this
chapter.
(2) Insofar as is
practicable in the administration of this chapter, the Department of Revenue
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.
(3) When portions
of the Internal Revenue Code incorporated by reference as provided in
subsection (1) of this section refer to rules or regulations prescribed by the
Secretary of the Treasury, they are regarded as rules adopted by the department
under and in accord with the provisions of this chapter, whenever they are
prescribed or amended.
(4)(a) When
portions of the Internal Revenue Code incorporated by reference as provided in
subsection (1) of this section are later corrected by an Act or 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 this section or ORS 317.010 or 317.018 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 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. [1983 c.162 §11; 1984 c.1 §6; 1985 c.802 §32; 1987 c.293 §32;
1997 c.839 §27; 2003 c.77 §20]
317.015 [Repealed by 1957 c.632 §1
(314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
317.016 [1967 c.274 §§2,3,5; 1975 c.705 §10;
repealed by 1983 c.162 §57]
317.017 [1985 c.802 §48; repealed by 1997
c.839 §69]
Notes of Decisions
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
· cites it 3× “ORS 317.013(2). This fact does not mean however, as the department suggests, that there cannot be some causal connection required by the provisions of ORS 314.”
Smurfit Newsprint Corp. v. Dep't of Revenue, 14 Or. Tax 434 (Or. T.C. 1998).
“Also, there are other periods of limitations based on federal audit reports, agreements between the taxpayer and the department, and other circumstances.”
Chevron U. S. A. Inc. v. Dept. of Rev. (Or. T.C. 2021).
· cites it 3× “(Ptf’s Mot for Summ J at 8 (citing ORS 317.013).) It maintains that Tektronix does not control the outcome here because it did not consider “the unique nature of commodity hedging transactions.”
Darrell C. Brett, PC v. Dept. of Rev. (Or. T.C. 2025).
· cites it 2× “ORS 317.013(1).2 Those portions of the IRC, together with other federal laws, “have full force and effect * * * unless modified by other provisions” of Oregon’s Corporation Excise Tax Law.”
Healthguard Servs., Inc. v. Dep't of Revenue, 13 Or. Tax 415 (Or. T.C. 1995).
· cites it 3× “In ORS 317.013(1), it provided: “Those portions of chapter 1, Subtitle A, Internal Revenue Code, pertaining to corporate taxpayers, are adopted by reference as a part of this chapter.”
Lydon v. Dept. of Rev. (Or. T.C. 2019).
“First, the court is guided by the intent of the legislature to make Oregon’s personal income tax law and the taxable income of corporations identical in effect to the federal Internal Revenue Code (IRC).”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
“, ORS 317.013 (portions of Internal Revenue Code “are adopted by reference as a part of this chapter”); ORS 318.”
Est. of Helene J. Evans v. Dept. of Rev., 24 Or. Tax 126 (Or. T.C. 2020).
“011(4) (income taxation gen- erally), ORS 317.013(3) (corporation excise tax). But those requirements apply expressly for purposes of those chapters, and nothing in ORS chapter 118, or elsewhere, imposes a com- parable requirement for estate tax purposes.”
Burgin/Mathews v. Myers, 131 P.3d 717 (Or. 2006).
“]” ORS 317.013(1). In doing so, the legislature intended “[t]o make the Oregon corporate excise tax law, insofar as it relates to the measurement of taxable income, identical to the provisions of the federal Internal Revenue Code * * * to the end that taxable income of a…”
Atl. Richfield Co. v. Dep't of Revenue, 13 Or. Tax 398 (Or. T.C. 1995).
“1983-84 LAW In 1983, the Oregon Legislature added ORS 317.013, which adopted by reference all portions of chapter 1, Subtitle A of the Internal Revenue Code pertaining to corporations.”
— Or. Rev. Stat. § 317.013(1) — 4 cases
Healthguard Servs., Inc. v. Dep't of Revenue, 13 Or. Tax 415 (Or. T.C. 1995).
“In ORS 317.013(1), it provided: “Those portions of chapter 1, Subtitle A, Internal Revenue Code, pertaining to corporate taxpayers, are adopted by reference as a part of this chapter.”
Chevron U. S. A. Inc. v. Dept. of Rev. (Or. T.C. 2021).
“(Ptf’s Mot for Summ J at 8 (citing ORS 317.013).) It maintains that Tektronix does not control the outcome here because it did not consider “the unique nature of commodity hedging transactions.”
Darrell C. Brett, PC v. Dept. of Rev. (Or. T.C. 2025).
“ORS 317.013(1).2 Those portions of the IRC, together with other federal laws, “have full force and effect * * * unless modified by other provisions” of Oregon’s Corporation Excise Tax Law.”
Burgin/Mathews v. Myers, 131 P.3d 717 (Or. 2006).
“]” ORS 317.013(1). In doing so, the legislature intended “[t]o make the Oregon corporate excise tax law, insofar as it relates to the measurement of taxable income, identical to the provisions of the federal Internal Revenue Code * * * to the end that taxable income of a…”
— Or. Rev. Stat. § 317.013(2) — 4 cases
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“ORS 317.013(2). This fact does not mean however, as the department suggests, that there cannot be some causal connection required by the provisions of ORS 314.”
Smurfit Newsprint Corp. v. Dep't of Revenue, 14 Or. Tax 434 (Or. T.C. 1998).
“Also, there are other periods of limitations based on federal audit reports, agreements between the taxpayer and the department, and other circumstances.”
Chevron U. S. A. Inc. v. Dept. of Rev. (Or. T.C. 2021).
“(Ptf’s Mot for Summ J at 8 (citing ORS 317.013).) It maintains that Tektronix does not control the outcome here because it did not consider “the unique nature of commodity hedging transactions.”
Darrell C. Brett, PC v. Dept. of Rev. (Or. T.C. 2025).
“ORS 317.013(1).2 Those portions of the IRC, together with other federal laws, “have full force and effect * * * unless modified by other provisions” of Oregon’s Corporation Excise Tax Law.”
— Or. Rev. Stat. § 317.013(3) — 1 case
Est. of Helene J. Evans v. Dept. of Rev., 24 Or. Tax 126 (Or. T.C. 2020).
“011(4) (income taxation gen- erally), ORS 317.013(3) (corporation excise tax). But those requirements apply expressly for purposes of those chapters, and nothing in ORS chapter 118, or elsewhere, imposes a com- parable requirement for estate tax purposes.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.