2007 ORS 70.235¹
Allocation of profits and losses

The profits and losses of a limited partnership shall be allocated among the partners, and among classes of partners, in the manner provided in writing in the partnership agreement. If the partnership agreement does not so provide in writing, profits and losses shall be allocated on the basis of the value of the contributions made by each partner, as stated in the partnership records required to be kept pursuant to ORS 70.050 (Records required in office in state), to the extent they have been received by the partnership and have not been returned. [1985 c.677 §30; 1987 c.543 §20]

1 Legislative Counsel Committee, CHAPTER 70—Limited Partnerships, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­070.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.