Or. Rev. Stat. § 314.295
Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Citation
- Or. Rev. Stat. § 314.295, Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494850
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Full 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.