317.715 Tax
return of corporation in affiliated group making consolidated federal return. (1) If a corporation required to
make a return under this chapter is a member of an affiliated group of
corporations making a consolidated federal return under sections 1501 to 1505
of the Internal Revenue Code, the corporation’s Oregon taxable income shall be
determined beginning with federal consolidated taxable income of the affiliated
group as provided in this section.
(2) If the
affiliated group, of which the corporation subject to taxation under this
chapter is a member, consists of more than one unitary group or includes any
alien, domestic or foreign insurer, as defined in ORS 731.082, that is excluded
from the consolidated state return under ORS 317.710 (5) or (7), before the
additions, subtractions, adjustments and modifications to federal taxable
income provided for in this chapter are made, and before allocation and
apportionment as provided in ORS 317.010 (10), if any, modified federal
consolidated taxable income shall be computed. Modified federal consolidated
taxable income shall be determined by eliminating from the federal consolidated
taxable income of the affiliated group the separate taxable income, as determined
under Treasury Regulations adopted under section 1502 of the Internal Revenue
Code, and any deductions or additions or items of income, expense, gain or loss
for which consolidated treatment is prescribed under Treasury Regulations
adopted under section 1502 of the Internal Revenue Code, attributable to the
member or members of any unitary group of which the corporation is not a member
or to insurers excluded from the consolidated state return under ORS 317.710
(5) or (7).
(3)(a) After
modified federal consolidated taxable income is determined under subsection (2)
of this section, the additions, subtractions, adjustments and modifications
prescribed by this chapter shall be made to the modified federal consolidated
taxable income of the remaining members of the affiliated group, where
applicable, as if all such members were subject to taxation under this chapter.
After those modifications are made, Oregon taxable income or loss shall be
determined as provided in ORS 317.010 (10)(a) to (c), if necessary.
(b) In the
computation of the Oregon apportionment percentage for a corporation that is a
member of an affiliated group filing a consolidated federal return, there shall
be taken into consideration only the property, payroll, sales or other factors
of those members of the affiliated group whose items of income, expense, gain
or loss remain in modified federal consolidated taxable income after the
eliminations required under subsection (2) of this section. Those members of an
affiliated group making a consolidated federal return or a consolidated state
return may not be treated as one taxpayer for purposes of determining whether
any member of the group is taxable in this state or any other state with
respect to questions of jurisdiction to tax or the composition of the
apportionment factors used to attribute income to this state under ORS 314.280
or 314.605 to 314.675. [1984 c.1 §3; 1985 c.802 §30; 1987 c.293 §46; 2013 c.707
§2; 2015 c.755 §3; 2017 c.316 §3]
317.716 [2015 c.755 §2; repealed by 2018
c.101 §35]
317.717 [2013 c.707 §4; 2015 c.755 §4;
repealed by 2018 c.101 §35]
Notes of Decisions
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
· cites it 25× ““(2) If the corporation is a member of an affiliated group of corporations making a consolidated federal return, it shall file a return and determine its Oregon taxable income as provided in ORS 317.715. The corporation’s tax liability shall be joint and several with any other…”
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
· cites it 10× “Because the federal consolidated return statutes and regulations do not take into account the concept of a uni- tary group, ORS 317.715 provides a set of rules for the sep- arate determination of the income of each unitary group in cases where more than one unitary group exists…”
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
· cites it 3× “Therefore, Oregon’s starting point (federal con- solidated taxable income) did not include the CFCs’ income or losses, but it did include dividends the CFCs paid to the corporations that joined in the federal consolidated return, as well as subpart F income deemed to have been…”
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018).
· cites it 5× “710, if a corporation is a member of a federal consolidated return, the corporation must file a return as prescribed in ORS 317.715. That process starts with the use of the federal consolidated return, itself a form 25 It is of no matter that the combination for which the…”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
· cites it 5× “The assessment of the department is based on ORS 317.715. That statute establishes the taxable income of corporations, which are part of an affiliated group filing a consolidated federal income tax return.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
· cites it 54× “) Defendant emphasizes that the legislature has amended ORS 317.715 several times since the 1989 enactment of the interstate broadcaster statutes, without ever amending the cross-reference to include them.”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
· cites it 3× “See ORS 317.715(1). Under federal law, corporations formed under the laws of foreign countries and other non-United States jurisdictions generally are not subject to income tax unless they have United States-source income or income effectively connected with the conduct of…”
Powerex Corp. v. Dept. of Rev., 24 Or. Tax 146 (Or. T.C. 2020).
“, 21 OTR 120, 125 (2013) (describing Oregon’s “water’s-edge” rule); ORS 317.715(3). 148 Powerex Corp. v. Dept.”
Santa Fe Nat. Tabacco Co. v. Dept. of Rev., 25 Or. Tax 124 (Or. T.C. 2022).
“650 (2003) (three-factor apportionment); ORS 317.715(3)(b) (2003) (members of affiliated group not treated as single taxpayer regarding taxability or composition of apportionment fac- tors).”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
· cites it 22× “710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
Estee Lauder Servs., Inc. v. Dep't of Revenue, 16 Or. Tax 279 (Or. T.C. 2000).
“” ORS 317.715(3)(b). For example, where corporations A, B, and C *285 are a unitary group and only corporation C is doing business in Oregon, the apportionment provisions of ORS 314.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2020).
· cites it 18× “) At oral argument, Plaintiff offered a possible explanation for the omission: ORS 317.715 was enacted in 1984 – five years before the broadcaster statutes.”
— Or. Rev. Stat. § 317.715(1) — 9 cases
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
“Therefore, Oregon’s starting point (federal con- solidated taxable income) did not include the CFCs’ income or losses, but it did include dividends the CFCs paid to the corporations that joined in the federal consolidated return, as well as subpart F income deemed to have been…”
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
““(2) If the corporation is a member of an affiliated group of corporations making a consolidated federal return, it shall file a return and determine its Oregon taxable income as provided in ORS 317.715. The corporation’s tax liability shall be joint and several with any other…”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
“The assessment of the department is based on ORS 317.715. That statute establishes the taxable income of corporations, which are part of an affiliated group filing a consolidated federal income tax return.”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
“See ORS 317.715(1). Under federal law, corporations formed under the laws of foreign countries and other non-United States jurisdictions generally are not subject to income tax unless they have United States-source income or income effectively connected with the conduct of…”
— Or. Rev. Stat. § 317.715(2) — 8 cases
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
““(2) If the corporation is a member of an affiliated group of corporations making a consolidated federal return, it shall file a return and determine its Oregon taxable income as provided in ORS 317.715. The corporation’s tax liability shall be joint and several with any other…”
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“Because the federal consolidated return statutes and regulations do not take into account the concept of a uni- tary group, ORS 317.715 provides a set of rules for the sep- arate determination of the income of each unitary group in cases where more than one unitary group exists…”
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
“Therefore, Oregon’s starting point (federal con- solidated taxable income) did not include the CFCs’ income or losses, but it did include dividends the CFCs paid to the corporations that joined in the federal consolidated return, as well as subpart F income deemed to have been…”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
“See ORS 317.715(1). Under federal law, corporations formed under the laws of foreign countries and other non-United States jurisdictions generally are not subject to income tax unless they have United States-source income or income effectively connected with the conduct of…”
— Or. Rev. Stat. § 317.715(3) — 4 cases
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018).
“710, if a corporation is a member of a federal consolidated return, the corporation must file a return as prescribed in ORS 317.715. That process starts with the use of the federal consolidated return, itself a form 25 It is of no matter that the combination for which the…”
Powerex Corp. v. Dept. of Rev., 24 Or. Tax 146 (Or. T.C. 2020).
“, 21 OTR 120, 125 (2013) (describing Oregon’s “water’s-edge” rule); ORS 317.715(3). 148 Powerex Corp. v. Dept.”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
“) Defendant emphasizes that the legislature has amended ORS 317.715 several times since the 1989 enactment of the interstate broadcaster statutes, without ever amending the cross-reference to include them.”
— Or. Rev. Stat. § 317.715(3)(a) — 3 cases
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
“Therefore, Oregon’s starting point (federal con- solidated taxable income) did not include the CFCs’ income or losses, but it did include dividends the CFCs paid to the corporations that joined in the federal consolidated return, as well as subpart F income deemed to have been…”
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018).
“710, if a corporation is a member of a federal consolidated return, the corporation must file a return as prescribed in ORS 317.715. That process starts with the use of the federal consolidated return, itself a form 25 It is of no matter that the combination for which the…”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
“See ORS 317.715(1). Under federal law, corporations formed under the laws of foreign countries and other non-United States jurisdictions generally are not subject to income tax unless they have United States-source income or income effectively connected with the conduct of…”
— Or. Rev. Stat. § 317.715(3)(b) — 12 cases
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
“) Defendant emphasizes that the legislature has amended ORS 317.715 several times since the 1989 enactment of the interstate broadcaster statutes, without ever amending the cross-reference to include them.”
Santa Fe Nat. Tabacco Co. v. Dept. of Rev., 25 Or. Tax 124 (Or. T.C. 2022).
“650 (2003) (three-factor apportionment); ORS 317.715(3)(b) (2003) (members of affiliated group not treated as single taxpayer regarding taxability or composition of apportionment fac- tors).”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
“The assessment of the department is based on ORS 317.715. That statute establishes the taxable income of corporations, which are part of an affiliated group filing a consolidated federal income tax return.”
Estee Lauder Servs., Inc. v. Dep't of Revenue, 16 Or. Tax 279 (Or. T.C. 2000).
“” ORS 317.715(3)(b). For example, where corporations A, B, and C *285 are a unitary group and only corporation C is doing business in Oregon, the apportionment provisions of ORS 314.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2020).
“) At oral argument, Plaintiff offered a possible explanation for the omission: ORS 317.715 was enacted in 1984 – five years before the broadcaster statutes.”
— Or. Rev. Stat. § 317.715(4)(a) — 1 case
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
— Or. Rev. Stat. § 317.715(4)(b) — 1 case
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
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