[Revenews] Oregon Revenue Bulletin 2018-01: Factor Representation and the IRC 965 repatriation

Tue Nov 13 11:49:07 PST 2018

On Friday, November 9, 2018, the department released Oregon Revenue Bulletin 2018-01. The bulletin addresses whether receipts attributable to the one-time mandatory repatriation under IRC 965 and remaining in taxable income after the dividend received subtraction in ORS 317.267(2) may receive Oregon sales factor representation.

Oregon Revenue Bulletin 2018-01 can be found at the following location:

https://www.oregon.gov/DOR/forms/FormsPubs/orb201801_800-012.pdf

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