Chapter 317 — Chapter 317

ORS 317.220 [Amended by 1953 c.385 §9; 1975 c.650 §3; 1977 c.795 §13; repealed by 1983 c.162 §57]

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ORS 317.225 [Amended by 1981 c.705 §5; repealed by 1983 c.162 §57]

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ORS 317.228 [1969 c.681 §6; repealed by 1983 c.162 §57]

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ORS 317.230 [Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230)]

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ORS 317.231 [1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]

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ORS 317.235 [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]

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ORS 317.236 [1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]

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ORS 317.238 [1965 c.460 §2; 1981 c.812 §3; repealed by 1983 c.162 §57]

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ORS 317.239 [1965 c.460 §§3,4; repealed by 1981 c.812 §4]

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ORS 317.240 [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]

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ORS 317.241 [1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57]

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ORS 317.242 [1953 c.385 §9; repealed by 1959 c.389 §9 (317.241 enacted in lieu of 317.242)]

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ORS 317.245 [Repealed by 1983 c.162 §57]

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ORS 317.247 [1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57]

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ORS 317.248 [1971 c.283 §2; repealed by 1983 c.162 §57]

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ORS 317.249 [1953 c.385 §9; 1975 c.705 §5; repealed by 1983 c.162 §57]

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ORS 317.250 [Amended by 1953 c.385 §9; repealed by 1975 c.705 §12]

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ORS 317.251 [1965 c.154 §4; 1969 c.493 §94; 1979 c.580 §1; repealed by 1983 c.162 §57]

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ORS 317.252 [1965 c.178 §4; repealed by 1983 c.162 §57]

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ORS 317.255 [Amended by 1953 c.385 §9; 1979 c.517 §1; repealed by 1983 c.162 §57]

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ORS 317.256 [1955 c.609 §2; 1979 c.517 §2; repealed by 1983 c.162 §57]

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ORS 317.259 Modifications generally. Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law. [1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87]

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ORS 317.260 [Repealed by 1983 c.162 §57]

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ORS 317.262 [1953 c.385 §9; repealed by 1983 c.162 §57]

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ORS 317.265 [Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]

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ORS 317.267 Dividends received by corporation from certain other corporations. (1) To derive Oregon taxable income, there shall be added to federal taxable income

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ORS 317.270 [Amended by 1957 c.88 §1; repealed by 1983 c.162 §57]

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ORS 317.273 Dividend income received by domestic corporation from certain foreign corporations. To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the “gross-up” provisions of section 78 of the Internal Revenue Code. [1983 c.162 §14]

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ORS 317.275 [Repealed by 1983 c.162 §57]

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ORS 317.277 [1977 c.506 §2; repealed by 1983 c.162 §57]

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ORS 317.280 [Amended by 1953 c.385 §9; 1955 c.584 §1; repealed by 1983 c.162 §57]

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ORS 317.281 [1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81]

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ORS 317.283 Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions. (1) To derive Oregon taxable income, federal taxable income shall be modified to the extent necessary to not recognize for Oregon tax purposes any transaction between the taxpayer and a related domestic international sales corporation. The taxpayer shall be considered to have entered directly into any transactions with third parties that are treated for federal income tax purposes as having been entered into by a related domestic international sales corporation. To satisfy the requirements of this section

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ORS 317.285 [Amended by 1957 s.s. c.15 §9; 1971 c.724 §1; 1977 c.89 §1; 1981 c.613 §4; 1983 c.162 §29; renumbered 317.368]

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ORS 317.286 Nonrecognition of transactions with related foreign sales corporation. (1) To derive Oregon taxable income, federal taxable income shall be modified to the extent necessary to not recognize for Oregon tax purposes any transaction between the taxpayer and a related foreign sales corporation. The taxpayer shall be considered to have entered directly into any transactions with third parties that are treated for federal income tax purposes as having been entered into by a related foreign sales corporation. To satisfy the requirements of this section

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ORS 317.287 [1961 c.608 §4; repealed by 1975 c.705 §12]

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ORS 317.288 [1983 c.162 §15; repealed by 1984 c.1 §18]

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ORS 317.290 [Amended by 1983 c.162 §30; renumbered 317.374]

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ORS 317.292 [1957 c.19 §2; repealed by 1983 c.162 §57]

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ORS 317.295 [Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57]

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ORS 317.296 [1983 c.162 §16; repealed by 1984 c.1 §18]

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ORS 317.297 [1957 s.s. c.15 §§11,12; 1959 c.92 §2; 1983 c.162 §36; renumbered 317.476]

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ORS 317.298 [1961 c.505 §§2,3; 1969 c.493 §95; 1979 c.580 §2; repealed by 1983 c.162 §57]

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ORS 317.299 [1969 c.600 §8; 1983 c.162 §34; renumbered 317.665]

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ORS 317.300 [Amended by 1953 c.385 §9; repealed by 1983 c.162 §57]

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ORS 317.301 Deferral of deduction for certain amounts deductible under federal law. (1) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 108 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 108 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer

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ORS 317.303 Deduction or adjustment for certain federal credits. If a taxpayer has taken a federal credit, which requires as a condition of the use of the federal credit the reduction of a corresponding deduction or basis, and the federal credit is not allowable for Oregon purposes, the taxpayer shall be allowed the deduction or appropriate adjustment to basis to derive Oregon taxable income. [1983 c.162 §17]

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ORS 317.304 Addition for unused qualified business credits. There shall be added to federal taxable income the amount taken as a deduction on the taxpayer’s federal return for unused qualified business credits under section 196 of the Internal Revenue Code. [1995 c.556 §16]

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ORS 317.305 [1957 c.74 §2; repealed by 1983 c.162 §57]

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ORS 317.307 Reduction for charitable contribution deduction under federal law; subtraction. There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations). [1995 c.556 §17; 1997 c.839 §35]

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