NCR used this income routinely for such general business purposes as general cash flow needs, expansion or debt retirement. Notwithstanding this factual scenario, NCR points out that the banks, government agencies and other organizations that issued these short-term interest bearing instruments are not part of NCR’s unitary business, the production and sale of business machines. The relationship between the interest payor and NCR, or lack thereof, however, is not dispositive on the issue of whether a corporate unity exists. In a recently decided case, this Court held that “the lack of unitariness between the taxpayer and payor corporation” does not “per se [preclude] the State from taxing any income the taxpayer received from the payor. Revenue, 270 Or. 329, 527 P.2d 729, 730-31 (1974) (<HOLDING>). Compare ASARCO, 458 U.S. at 323-327, 102
holding interest derived from shortterm notes is an integral part of lone stars business since the surplus finds are produced by that business the investments are shortterm liquid made with the intent that both the principal and interest are to be used in the regular course of the taxpayers trade or business  holding that omission of information about shares held in corporations was material even if the securities were worthless at the time holding that corporations interest from shortterm securities held pending use of funds in its regular business operation was apportionable recognizing that limited liability does not protect corporate officers who may be liable as joint tortfeasors for acts committed in the regular course of the corporations business holding that claims for breach of debtors agreement to use its best efforts to register its securities arise from the purchase of those securities for purposes of  510b