Oregon Revised Statutes Chapter 314 § 314.605 — to 314.675 apply to the allocation and apportionment of the income of
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.605·Enacted ·Last updated March 01, 2026
Statute Text
to 314.675 apply to the allocation and apportionment of the income of
corporations and nonresident individuals, and do not apply to the income of
resident individuals, resident estates, and resident trusts taxable as provided
in the Personal Income Tax Act of 1969. [1967 c.60 §2; 1969 c.493 §90]
(Controlled Foreign
Corporations)
Plain English Explanation
This Oregon statute addresses to 314.675 apply to the allocation and apportionment of the income of
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.605
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses to 314.675 apply to the allocation and apportionment of the income of
. Read the full statute text above for details.
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The formal citation is Oregon Code § 314.605. Use this format in legal documents and court filings.
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