Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 17 - Oklahoma Taxable Income for Corporations
Part 5 - DETERMINATION OF TAXABLE CORPORATE INCOME
Section 710:50-17-50 - Computation of income attributable to Oklahoma

The starting point for computing Oklahoma taxable corporate income is the taxable income shown before the Net Operating Loss and Special Deduction Line of the Federal Income Tax Return. All adjustments provided for under Oklahoma Income Tax Statutes are made from the starting point of Federal taxable income. Federal taxable income is used for each separate corporation doing business in Oklahoma, whether a Consolidated Federal or a Consolidated Oklahoma Income Tax Return is filed.