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<p class="MsoNormal">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.
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<p class="MsoNormal">Oregon Revenue Bulletin 2018-01 can be found at the following location:<o:p></o:p></p>
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<p class="MsoNormal"><span style="color:black"><a href="https://www.oregon.gov/DOR/forms/FormsPubs/orb201801_800-012.pdf">https://www.oregon.gov/DOR/forms/FormsPubs/orb201801_800-012.pdf</a></span><o:p></o:p></p>
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<i><span style="font-size:10.0pt;font-family:"Monotype Corsiva"">*******************************</span></i><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif">
</span></i><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#5B9BD5">CONFIDENTIALITY NOTICE</span></i><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif">
</span></i><i><span style="font-size:10.0pt;font-family:"Monotype Corsiva"">*******************************</span></i><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif">
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif">This email may contain information that is privileged, confidential, or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context or otherwise
that you have received this email in error, please advise me immediately by reply email, keep the contents confidential, and immediately delete the message and any attachments from your system.
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