Oregon Statutes
§ 316.048 — Taxable income of resident
Oregon § 316.048
This text of Oregon § 316.048 (Taxable income of resident) 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. § 316.048 (2026).
Text
The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation.
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Related
Harding v. Department of Revenue
13 Or. Tax 454 (Oregon Tax Court, 1996)
Hillenga v. Department of Revenue
361 P.3d 598 (Oregon Supreme Court, 2015)
Roelli v. Department of Revenue
10 Or. Tax 256 (Oregon Tax Court, 1986)
Denniston v. Department of Revenue
601 P.2d 1258 (Oregon Supreme Court, 1979)
Matter of Marriage of Engle
629 P.2d 397 (Court of Appeals of Oregon, 1981)
Allison v. Department of Revenue
11 Or. Tax 431 (Oregon Tax Court, 1990)
Wood v. Department of Revenue
749 P.2d 1169 (Oregon Supreme Court, 1988)
Deblock v. Department of Revenue
596 P.2d 560 (Oregon Supreme Court, 1979)
Dept. of Rev. v. Washington Federal, Inc.
20 Or. Tax 507 (Oregon Tax Court, 2012)
Okorn v. Department of Revenue
11 Or. Tax 385 (Oregon Tax Court, 1990)
Jimenez v. Dept. of Rev.
24 Or. Tax 618 (Oregon Tax Court, 2021)
Zemke v. Department of Revenue
17 Or. Tax 18 (Oregon Tax Court, 2003)
Seymour v. Department of Revenue
809 P.2d 100 (Oregon Supreme Court, 1991)
Keller v. Department of Revenue
642 P.2d 284 (Oregon Supreme Court, 1982)
Denniston v. Department of Revenue
7 Or. Tax 526 (Oregon Tax Court, 1978)
Stuchell v. Department of Revenue
9 Or. Tax 45 (Oregon Tax Court, 1981)
Department of Revenue v. Rakocy
15 Or. Tax 347 (Oregon Tax Court, 2001)
Keller v. Department of Revenue
9 Or. Tax 67 (Oregon Tax Court, 1981)
Krahmer v. Department of Revenue
13 Or. Tax 49 (Oregon Tax Court, 1994)
Whipple v. Department of Revenue
11 Or. Tax 117 (Oregon Tax Court, 1988)
Legislative History
Formerly 316.062; 1999 c.580 §4
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 316.048, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.048.