Or. Rev. Stat. § 314.764
Treatment of distributions by S corporation
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Or. Rev. Stat. § 314.764, Treatment of distributions by S corporation, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494975
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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.