FOREIGN INCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS
- Section 317.625 - Income from sources without the United States
- TEMPORARY PROVISIONS RELATING TO POST-1986 DEFERRED FOREIGN INCOME AND GLOBAL INTANGIBLE LOW-TAXED INCOME ARE COMPILED AS NOTES FOLLOWING ORS 317.625
- Section 317.635 - Domestic international sales corporation; exemption from minimum tax
- Section 317.650 - Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required
- Section 317.655 - Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts
- Section 317.660 - Allocation of net income where insurer has both in-state and out-of-state business
- Section 317.665 - Oregon net losses of insurer in prior years
- Section 317.667 - Tax treatment of captive insurers