Oregon Statutes
§ 314.295 — Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
Oregon § 314.295
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.295 (Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.295 (2026).
Text
In any case of two or more organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Department of Revenue may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such organizations, trades or businesses, if it determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Allison v. Department of Revenue
11 Or. Tax 431 (Oregon Tax Court, 1990)
Pacificare Health Systems, Inc. v. Dept. of Rev.
19 Or. Tax 460 (Oregon Tax Court, 2008)
Moser v. Department of Revenue
4 Or. Tax 256 (Oregon Tax Court, 1970)
Cook v. Dept. of Rev.
23 Or. Tax 107 (Oregon Tax Court, 2018)
M&T Bank Corp. v. Dept of Rev.
(Oregon Tax Court, 2015)
Apple Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Legislative History
1957 c.632 §10 (enacted in lieu of 316.560 and 317.375); 1991 c.457 §16b
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.295, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.295.