Or. Admin. R. 150-316-0395 - Tax Treatment of Unincorporated Organization

150-316-0395 - Tax Treatment of Unincorporated Organization
150-316-0390 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return150-316-0400 - Resident and Nonresident Estates and Trusts

150-316-0395
Tax Treatment of Unincorporated Organization

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.

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