LIC-1.01 - Oregon Modifications to Business Income ARB-LIC-1.01 LIC-1.02 - Definition of Owner - Sole Proprietor ARB-LIC-1.02 LIC-1.03 - Definition of Owners - Partnership ARB-LIC-1.03 LIC-1.04 - Definition of Total Gross Income & Gross Receipts for Apportionment and Exemption ARB-LIC-1.04 LIC-1.05 - Diversified Investing Fund Deduction ARB-LIC-1.05