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Oregon Revised Statutes

Or. Rev. Stat. § 314.761 (2026)

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

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      314.761 “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318. 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. [Formerly 314.730]