Oregon Revised Statutes Chapter 314 § 314.764 — Treatment of distributions by S corporation
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.764·Enacted ·Last updated March 01, 2026
Statute Text
Treatment of distributions by S corporation.
A distribution of property made by an S corporation
with respect to its stock shall be treated in the manner provided under section
1368 of the Internal Revenue Code, subject to modifications, additions and
subtractions under ORS chapter 316, 317 or 318. [Formerly 314.736]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.764
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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