Or. Admin. R. 150-314-0497 - Corporation Tax Credits — Converting an S Corporation to a C Corporation

150-314-0497 - Corporation Tax Credits — Converting an S Corporation to a C Corporation150-314-0497 - Corporation Tax Credits — Converting an S Corporation to a C Corporation

150-314-0495 - Corporation Tax Credits — Converting a C Corporation to an S Corporation 150-314-0510 - Definitions for Composite Tax Returns and Pass-through Entity Withholding

150-314-0497 Corporation Tax Credits — Converting an S Corporation to a C Corporation Tax credits passed through to shareholders and not used entirely to offset the shareholders’ tax liabilities in the year of pass-through shall be carried forward by the shareholders. Such unused credits may not offset corporation tax liabilities in future years when C corporation status has been elected.

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