Or. Admin. R. 150-314-0347 - Application of ORS 314.610 to 314.667: Allocation
Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonapportionable income or loss within or without this state in accordance with ORS 314.625 to 314.645.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.615
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