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

Oregon § 314.761

• Jurisdiction: Oregon
• Vol.: 8
• Title 29: Revenue and Taxation
• Ch. 314: Taxes Imposed Upon or Measured by Net Income

Text

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.

Legislative History

Formerly 314.730