Versions of Oregon Statutes 314.761 - C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318 on LawServer 2023 Oregon Statutes 314.761 – C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318 2021 Oregon Statutes 314.761 – C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318 2019 Oregon Statutes 314.761 – C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318