Oregon Statutes 314.764 – Treatment of distributions by S corporation
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A distribution of property made by an S corporation with respect to its stock shall be treated in the manner provided under section 1368 of the Internal Revenue Code, subject to modifications, additions and subtractions under ORS Chapter 316, 317 or 318. [Formerly 314.736]
Terms Used In Oregon Statutes 314.764
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.