CROCKER EQUIPMENT LEASING, INC. v. DEPARTMENT OF REVENUE TC 2973In the Oregon Tax Court. March 12, 1991. Taxation — Income taxes — Operation of statutes 1. Financial institutions are expressly excluded from the Uniform Division of Income for Tax Purposes Act (UDITPA). ORS 314.615. Taxation — Income taxes — Operation of statutes 2. Apportionment of […]
