OAR 150-316-0395: Tax Treatment of Unincorporated Organization

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.277

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

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Official source: https://secure.sos.state.or.us/oard/