Oregon Statutes
§ 314.722 — Publicly traded partnerships taxed as corporations
Oregon § 314.722
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.722 (Publicly traded partnerships taxed as corporations) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.722 (2026).
Text
(1)As used in this section, “publicly traded partnership” means a partnership treated as a corporation for federal income tax purposes under section 7704 of the Internal Revenue Code for the tax year.
(2)Persons carrying on business as partners in a publicly traded partnership are not subject to tax under ORS chapter 316, 317 or 318 on their distributive shares of partnership income, but the publicly traded partnership is taxable as a corporation under ORS chapter 317 or 318 as provided under ORS chapter 317 or 318.
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Related
Criv Investments, Inc. v. Department of Revenue
14 Or. Tax 181 (Oregon Tax Court, 1997)
Legislative History
1989 c.625 §39
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.722, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.722.