Oregon Statutes > Chapter 314 > Division of Income for Tax Purposes > Apportionment of Net Loss
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§ 314.675 | Apportionment of net loss; net loss deduction; limitations |
Terms Used In Oregon Statutes > Chapter 314 > Division of Income for Tax Purposes > Apportionment of Net Loss
- Account debtor: means a person obligated on an account, chattel paper or general intangible. See Oregon Statutes 79.0102
- Consumer transaction: means a transaction in which:
(i) An individual incurs an obligation primarily for personal, family or household purposes;
(ii) A security interest secures the obligation; and
(iii) The collateral is held or acquired primarily for personal, family or household purposes. See Oregon Statutes 79.0102
- Instrument: means a negotiable instrument or any other writing that evidences a right to the payment of a monetary obligation, is not itself a security agreement or lease, and is of a type that in ordinary course of business is transferred by delivery with any necessary indorsement or assignment. See Oregon Statutes 79.0102
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100