Or. Rev. Stat. § 314.761
“C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Or. Rev. Stat. § 314.761, “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494972
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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.