[word=tax] [lemma=year] [□=□]
[word=tax] [lemma=year] [lemma=□]
[word=tax] [lemma=year] [word=□]
Amounts credited to an automobile dealership in a reserve account on the books of the finance company must be reported as income during the tax year in which the amounts are credited to the reserve accounts . You materially participated or significantly participated for any tax year in an activity that involved the performance of services for the purpose of enhancing the value of the property ( or any other item of property if the basis of the property disposed of is determined in whole or in part by reference to the basis of that item of property ) . This return is due by the 15th day of the third month after the close of any tax year in which they have political organization taxable income . During any income or corporate excise tax year in which begins a property tax year in which qualified property of the firm used in eligible electronic commerce operations is exempt from property taxation under ORS 285B.698 .