S CORPORATIONS
- Section 314.761 - "C corporation" and "S corporation" defined for this chapter and ORS chapters 316, 317 and 318
- Section 314.762 - Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback
- Section 314.763 - Taxation of shareholder's income; computation; character of income, gain, loss or deduction
- Section 314.764 - Treatment of distributions by S corporation
- Section 314.765 - Employee fringe benefits; foreign income
- Section 314.766 - Tax on built-in gain
- Section 314.767 - Tax on excess net passive income
- Section 314.768 - S corporation or shareholder elections; rules
- Section 314.769 - Application of sections 1377 and 1379 of Internal Revenue Code
- Section 314.770 - Disclosure of S corporation items to shareholder
- Section 314.771 - Recapture of LIFO benefits
- Section 314.772 - Business tax credits; allowance to shareholders