Section 314.722 - Publicly traded partnerships taxed as corporations.

OR Rev Stat § 314.722 (2019) (N/A)
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(2) Persons carrying on business as partners in a publicly traded partnership are not subject to tax under ORS chapter 316, 317 or 318 on their distributive shares of partnership income, but the publicly traded partnership is taxable as a corporation under ORS chapter 317 or 318 as provided under ORS chapter 317 or 318. [1989 c.625 §39]