Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.764
Oregon Statutes

§ 314.764 — Treatment of distributions by S corporation

Oregon § 314.764
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.764 (Treatment of distributions by S corporation) 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. § 314.764 (2026).

Text

A distribution of property made by an S corporation with respect to its stock shall be treated in the manner provided under section 1368 of the Internal Revenue Code, subject to modifications, additions and subtractions under ORS chapter 316, 317 or 318.

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Legislative History

Formerly 314.736

Nearby Sections

15
§ 314.002
§ 314.002
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§ 314.011
Definitions; conformance with federal income tax law
§ 314.012
§ 314.012
§ 314.013
§ 314.013
§ 314.014
§ 314.014
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Soccer referees considered independent contractors
§ 314.016
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§ 314.018
§ 314.018
§ 314.020
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Application of chapter
§ 314.022
§ 314.022
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Bluebook (online)
Oregon § 314.764, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.764.