In any case of two or more organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Department of Revenue may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such organizations, trades or businesses, if it determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses.
ORS 314.295
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 4 court decisions — leading case Allison v. Department of Revenue (1990)
Most recently applied in 23 Or. Tax 107 - Cook v. Dept. of Rev. (August 2018)
1957 c.632 §10 (enacted in lieu of 316.560 and 317.375); 1991 c.457 §16b
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.