Miami Corp. v. Department of Revenue

Core Citations

LIMITS

• Hans Rees Sons v. State of North Carolina Maxwell

This document cites

• Oregon Caselaw - Pennzoil Co. v. Dept. of Rev.
• Oregon Caselaw - Crocker Equipment Leasing, Inc. v. Department of Revenue
• Federal Cases - Hans Rees Sons v. State of North Carolina Maxwell
• Federal Cases - Mobil Oil Corporation v. Commissioner of Taxes of Vermont
• Federal Cases - Container Corporation of America v. Franchise Tax Board



See all quotations

• US - Reference Stubs - Definitions for ORS 314.605 to 314.675
• US - Reference Stubs - Determination of sales factor; inclusions and exclusions; definitions
• US - Reference Stubs - Definitions
• US - Reference Stubs - Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Additional methods to determine extent of business activity in this state; rules
• US - Reference Stubs - Net losses of prior years
• US - Reference Stubs - Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
• US - Reference Stubs - Short title; construction
• US - Reference Stubs - When allocation and apportionment of net income from business activity required
• US - Reference Stubs - Determination of payroll factor
• US - Reference Stubs - Definitions
• US - Reference Stubs - State agency to pay attorney fees and expenses when court finds for petitioner and that agency acted unreasonably
• US - Reference Stubs - Definitions
• US - Reference Stubs - ORS 314.363 [Repealed]