ORS 314.724 shall apply to both corporate and noncorporate partners.
ORS 314.726
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1989 c.625 §34
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.