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Corporate Income & Excise, Tax Year 2001
Oregon Corporate Income and Excise Tax

Annual Report

Returns from Tax Year 2001

Full Report
Table of Contents
Introduction
   
Section 1 How Corporations are Taxed
  A) History and Tax Calculation
  B) S Corporations
  C) Insurance Corporations
   
Section 2 Corporate Tax Receipts
   
Section 3 Corporate Tax Returns
  A) Summary of All Corporate Returns
  B) Summary of C Corporation Excise Tax Returns
       Taxable Income Categories
       Industry Sector
       State of Commercial Domicile
       Apportioned Returns
       Credit Claimants
       Minimum Tax Returns
  C) Summary of 20-S Returns
  D) Summary of 20-I Returns
   
Appendices
  A) Glossary of Corporate Terms
  B) Selected Glossary of Industry Sectors
  C) Data Construction
  D) Surplus Kicker
   
 

Prepared by:  
Research Section
Oregon Department of Revenue
Salem, OR 97310
 
To order additional copies, please contact:
 
Publications
Oregon Department of Revenue
955 Center Street NE
Salem OR 97301-2555
(503) 945-8636
 
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