Taxable income of resident
Source:
Section 316.048 — Taxable income of resident, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
See also annotations under ORS 316.062 in permanent edition.
Notes of Decisions
For state purposes, taxable income is not synonymous per sewith federal taxable income but should be adjusted when necessary to reflect the principles of the federal Internal Revenue Code. Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)
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)
Where income accrued prior to taxpayer becoming resident of Oregon, but was recognized and realized after taxpayer became resident, income was taxable. Dexheimer v. Dept. of Rev., 12 OTR 315 (1992)
Attorney General Opinions
Employer-provided health insurance benefits for same-sex domestic partners, (1999) Vol 49, p 197
Up to date