2011 ORS § 317.635¹
Domestic international sales corporation

Except as provided in ORS 317.283 (Nonrecognition of transactions with related domestic international sales corporation), a domestic international sales corporation, commonly referred to as DISC, as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code. [1983 c.162 §39; 1985 c.802 §22b]