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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.761 - "C corporation" and "S corporation" defined for this chapter and ORS chapters 316, 317 and 318.
Universal Citation:
OR Rev Stat § 314.761 (2021)
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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]
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