2007 ORS
314.730¹
"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. [1989 c.625 §41]
1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://www.oregonlegislature.gov/bills_laws/ors/314.html (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 314, https://www.oregonlegislature.gov/bills_laws/ors/314ano.htm (2007) (last accessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.