Employee fringe benefits; foreign income.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Taxes Imposed Upon or Measured by Net Income
  5. Employee fringe benefits; foreign income.

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(2) For purposes of foreign income, and subject to this chapter and ORS chapters 305, 316, 317 and 318 and ORS 314.712 to 314.722, 314.726 and 316.124, section 1373 of the Internal Revenue Code shall apply to an S corporation and its shareholders. [Formerly 314.738]


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