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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 314 - Taxes Imposed...
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Section 314.295 - Apportionment or allocation w...
Section 314.295 - Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests.
OR Rev Stat § 314.295 (2019) (N/A)
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Section 314.287 - Costs allocable to inventory.
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Section 314.297 - Election for alternative determination of farm income; computation of income; rules.