TEKTRONIX, INC. v. DEPARTMENT OF REVENUE TC 2682In the Oregon Tax Court. December 16, 1988. Taxation — Deductions and exemptions 1. ORS 317.265(1)(b) provides that taxes paid a foreign country upon dividends, interest and royalties from sources within that foreign country are deductible in computing net income. Taxation — Accounting — Allocation to state 2. […]