Taxes Imposed Upon or Measured by Net Income

ORS 314.761
“C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318


For purposes of this chapter and ORS chapters 316, 317 and 318:

(1)

“C corporation” means, with respect to any taxable year, a corporation which is not an S corporation for such year.

(2)

“S corporation” means, with respect to any taxable year, a corporation for which an election under section 1362(a) of the Internal Revenue Code is in effect for such year. [Formerly 314.730]
Chapter 314

Law Review Citations

9 WLJ 249 (1973); 5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021