Chevron U.S.A. Inc. v. Dep't of Revenue, TC-MD 190031N

Core Citations

DECLINES TO EXTEND OTHER CASE

• Corn Products Refining Company v. Commissioner of Internal Revenue

This document cites

• Federal Cases - Lyons Milling Co. v. Goffe & Carkener
• Federal Cases - Modesto Dry Yard, Inc. v. Comm'r of Internal Revenue
• California - General Mills v. Franchise Tax Bd.
• Oregon Caselaw - Powerex Corp. v. Dep't of Revenue
• Federal Cases - Corn Products Refining Company v. Commissioner of Internal Revenue



See all quotations

• Federal Cases - v. Director, Division of Taxation
• Federal Cases - Vickers v. Comm'r of Internal Revenue
• Oregon Caselaw - Tektronix, Inc. v. Dep't of Revenue
• Federal Cases - Arkansas Best Corporation v. Commissioner of Internal Revenue
• US - Reference Stubs - Definitions for ORS 314.605 to 314.675
• US - Reference Stubs - Hedging transactions
• US - Reference Stubs - Determination of sales factor; inclusions and exclusions; definitions
• US - Reference Stubs - Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge
• US - Reference Stubs - Adoption of parts of Internal Revenue Code and application of federal laws and regulations
• US - Reference Stubs - Business income apportionment
• US - Reference Stubs - Additional methods to determine extent of business activity in this state; rules
• US - Reference Stubs - Capital asset defined
• US - Reference Stubs - Statement of purpose