Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-or/regulation/chapter-150/division-316 — Division 316. PERSONAL INCOME TAX GENERAL PROVISIONS · Axiom
Axiom
/
Oregon
/
Regulations
/
Chapter 150
Division 316. PERSONAL INCOME TAX GENERAL PROVISIONS
Tax Used to Compute Underpayment of Estimated Tax
Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
Required Installments for Estimated Tax
Estimated Tax: Joint Return to Single or Separate Return
Estimated Tax: Single or Separate Returns to Joint Return
Oregon Lottery Winnings and Losses
Modification of Federal Taxable Income: Interest and Dividends
U.S. Government Obligations
Addition for Original Issue Discount (OID)
Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
U.S. Government Interest in Retirement Accounts
Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
Adjustment of Federal Tax Liability
Election to Include Child’s Unearned Income — Addition Required
Special Oregon Medical Subtraction
Modification of Federal Taxable Income: Itemized vs. Standard Deduction
Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
Basis of Depreciable Assets Moved into Oregon
Property Subject to Accelerated Cost Recovery System
Adjustment to Income for Basis Differences
Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
Definition for Severely Disabled Exemption
Exemption for Blind and Severely Disabled
Substantiation for Permanently Severely Disabled
Exempt Income of Native Americans
Oregon Investment Advantage Apportionable Income Exemption
Military Pay Subtraction
First-time Home Buyer Savings Account
First-time Home Buyer Savings Account – Cost-of-Living Adjustment
Road Construction Worker’s Travel Expenses
Substantiation Required for Construction Worker and Loggers Expenses
(Miscellaneous) Valuation of Forest Land or “Farm Use” Land for Oregon Inheritance Tax Purposes
Scholarship Awards used for Housing Expenses
Subtraction for Land Contributed to Educational Institutions
Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
Frivolous Return Penalty
Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information
Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures for Filing Schedule
Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data
← previous
