Policy
Source:
Section 316.007 — Policy, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
Notes of Decisions
Plaintiff’s expenses were incurred “while away from home in the pursuit of a trade or business” and therefore deductible under federal Internal Revenue Code of 1954, §162 (a) (2). Hilyard v. Dept. of Rev., 5 OTR 619 (1975)
Internal Revenue Code provision for deduction of contribution to municipal corporation applied to land deeded to water district for pump house. Act. Brice v. Dept. of Rev., 6 OTR 548 (1976)
Where taxpayers realized gain on sale of California property before moving to Oregon, gain was not taxable by state even though recognition was deferred under federal tax law until after taxpayers had established residency in Oregon. Denniston v. Dept. of Revenue, 287 Or 719, 601 P2d 1258 (1979)
Travel from union member’s home to place of business is personal commuting expense but travel from that situs of member’s business, the “hiring hall,” to assigned jobsite for temporary employment results in expense incurred in carrying on trade or business. Shelton v. Dept. of Rev., 10 OTR 12 (1985)
Oregon tax law is to follow federal provisions relating to measurement of taxable income; policy does not apply to Oregon provisions on withholding. Realty Group v. Dept. of Rev., 299 Or 377, 702 P2d 1075 (1985)
Non-immigrant student with F-1 Visa who is subject to federal income tax is subject to Oregon income tax. Gobina v. Dept. of Rev., 12 OTR 202 (1992)
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