ATLANTIC RICHFIELD COMPANY v. DEPARTMENT OF REVENUE TC 2001In the Oregon Tax Court. July 9, 1984. Taxation — Method of allocation 1. The Uniform Division of Income for Tax Purposes Act (ORS 314.604 to 314.670) provides a formula for the distribution of net income. Taxation — Method of allocation 2. ORS 314.655(2) provides that property […]
