{"data":{"id":"us-or/ors-314.695","jurisdiction":"us-or","citation":"ORS 314.695","heading":"Application of ORS 314.280 and 314.605 to 314.675.","body":"The provisions of ORS 314.280 and 314.605 to 314.675 apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969. [1967 c.60 §2; 1969 c.493 §90]\n(Controlled Foreign Corporations)","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"250e2e96011e312c5c561ebf1e7d873be842a927f6f66995bc1a3e09ad186c03","source_id":"us-or","stale":false,"prev":"us-or/ors-314.690","next":"us-or/ors-314.698"},"notice":"GroundRules: Original legal text. Not legal advice."}