{"data":{"id":"us-or/ors-314.761","jurisdiction":"us-or","citation":"ORS 314.761","heading":"“C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318.","body":"For purposes of this chapter and ORS chapters 316, 317 and 318:\n      (1) “C corporation” means, with respect to any taxable year, a corporation which is not an S corporation for such year.\n      (2) “S corporation” means, with respect to any taxable year, a corporation for which an election under section 1362(a) of the Internal Revenue Code is in effect for such year.","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":"c4bbe3ae8f0e7fd7dc4fb377edba1d78cdb524dde572f2986cfd6e62f6a16fe4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.760","next":"us-or/ors-314.762"},"notice":"GroundRules: Original legal text. Not legal advice."}