Or. Rev. Stat. » Oregon Revised Statutes
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

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      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]