Oregon Statutes
§ 314.765 — Employee fringe benefits; foreign income
Oregon § 314.765
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.765 (Employee fringe benefits; foreign income) 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. § 314.765 (2026).
Text
(1)For purposes of employee fringe benefits, and subject to this chapter and ORS chapters 305, 316, 317 and 318 and ORS 314.712 to 314.722, 314.726 and 316.124, section 1372 of the Internal Revenue Code shall apply to an S corporation and its shareholders.
(2)For purposes of foreign income, and subject to this chapter and ORS chapters 305, 316, 317 and 318 and ORS 314.712 to 314.722, 314.726 and 316.124, section 1373 of the Internal Revenue Code shall apply to an S corporation and its shareholders.
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Related
§ 314.712
Oregon § 314.712
Legislative History
Formerly 314.738
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.765, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.765.