§ 314.775 Definitions for ORS 314.775 to 314.784
§ 314.778 Composite returns of pass-through entities; election; effect of election on nonresident owners
§ 314.781 Withholding; required returns and statements; pass-through entity liability
§ 314.784 Circumstances when pass-through entity withholding is not required; rules
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Terms Used In Oregon Statutes > Chapter 314 > Pass-Through Entities

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.