Or. Admin. Code § 150-316-0395

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-316-0395 - Tax Treatment of Unincorporated Organization

Except as otherwise provided by statute, regulations under Internal Revenue Code Section 7701 that allow unincorporated entities to elect to be classified as corporations or partnerships for federal tax purposes shall also be effective for Oregon tax purposes.

Or. Admin. Code § 150-316-0395

RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; Renumbered from 150-316.277, REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.277