Section 316.145
[1979 c.561 §4; renumbered 316.849]
Section 316.146
[1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005]
Section 316.138
[1979 c.554 §5; renumbered 316.771]
Section 316.143
[1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005]
Section 316.144
[1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]
Section 316.117 – Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
(1) Except as provided under subsection (2) of this section, the proportion for making a proration for nonresident taxpayers of the standard deduction or itemized deductions, the personal exemption credits and any accrued federal or foreign income taxes, or for part-year resident taxpayers of the amount of the tax, between Oregon source income and income […]
Section 316.118 – Pro rata share of S corporation income of nonresident shareholder.
(1) The pro rata share of S corporation income of a nonresident shareholder constitutes income or loss derived from or connected with sources in this state as provided in ORS 316.127 (5). (2) In determining the pro rata share of S corporation income of a nonresident shareholder, there shall be included only that part derived […]
Section 316.119 – Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
(1) Except as provided in subsection (2) of this section, for purposes of ORS 316.117, the adjusted gross income of a part-year resident from Oregon sources is the sum of the following: (a) For the portion of the year in which the taxpayer was a resident of Oregon, the taxpayer’s entire adjusted gross income. (b) […]
Section 316.122 – Separate or joint determination of income for spouses in a marriage.
(1) If the federal taxable income of spouses in a marriage (one being a part-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income […]
Section 316.124 – Determination of adjusted gross income of nonresident partner.
(1) In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner’s distributive share of items of partnership income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of […]