{"data":{"id":"us-or/ors-314.726","jurisdiction":"us-or","citation":"ORS 314.726","heading":"Application of ORS 314.724.","body":"ORS 314.724 shall apply to both corporate and noncorporate partners.","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":"e9a425bc890ef282a50a3dbe1fb1097bd14aa7bfd8ef7e8942e91b6f6e3cd13e","source_id":"us-or","stale":false,"prev":"us-or/ors-314.725","next":"us-or/ors-314.727"},"notice":"GroundRules: Original legal text. Not legal advice."}