Partnerships not subject to income tax; exceptions.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Taxes Imposed Upon or Measured by Net Income
  5. Partnerships not subject to income tax; exceptions.

Checkout our iOS App for a better way to browser and research.


(2) If a partner engages in a transaction with a partnership other than in the partner’s capacity as a member of the partnership, the transaction shall be treated in the manner described in section 707 of the Internal Revenue Code. [1989 c.625 §28 (enacted in lieu of 316.342); 1999 c.90 §5; 2019 c.132 §7]


Download our app to see the most-to-date content.