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2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.730 - "C corporation" and "S corporation" defined for this chapter and ORS chapters 316, 317 and 318.

OR Rev Stat § 314.730 (2015) What's This?

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.

[1989 c.625 §41]

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