OAR 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.
Amendment history
Renumbered from 150-316.277, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0315 · Alternative Withholding Payment Method for Employers to…
- 150-316-0320 · Voluntary Withholding for Retired Members of the…
- 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
- 150-316-0330 · Semiannual Reports and Payments
- 150-316-0332 · Withholding: Payment Due Dates
- 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
- 150-316-0336 · Employee’s Rights
- 150-316-0345 · Requirement to use Electronic Funds Transfer
- 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
- 150-316-0355 · Withholding: Payment and Reports
- 150-316-0357 · Waiver of Termination Reports
- 150-316-0359 · Withholding: Annual Report by Employer
- 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
- 150-316-0370 · Liability for Unpaid Withholdings
- 150-316-0372 · Officer Liability: Joint Determination of Liability…
- 150-316-0380 · Withholding Penalties
- 150-316-0385 · Nonresident Alternate Filing
- 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-316-0395 · Tax Treatment of Unincorporated Organization
- 150-316-0400 · Resident and Nonresident Estates and Trusts
- 150-316-0402 · Oregon Qualified Trust Tax Return
- 150-316-0410 · Fiduciary Adjustment
- 150-316-0415 · Accumulation Distribution Credit for Oregon Taxes Paid…
- 150-316-0420 · Taxable Income of Nonresident Estate or Trust
- 150-316-0425 · Oregon Multiple Funeral Trust Tax Return
- 150-316-0427 · Persons Required to Make Returns
- 150-316-0435 · Petitioning Department to Equally Split Joint Liability
- 150-316-0440 · Innocent Spouse, Separation of Liability, and Equitable…
- 150-316-0445 · Liability of Fiduciaries
- 150-316-0450 · Decedent’s Estate: Request for a Final Tax Determination
- 150-316-0452 · Decedents’ Estate: Application for Discharge from…
- 150-316-0465 · Estimated Tax
- 150-316-0470 · Allocation of Joint Estimated Tax Payments
- 150-316-0475 · Estimated Tax: Farmer’s and Fisher’s
- 150-316-0480 · Estimated Tax: Application of Prior Year Overpayment…
- 150-316-0485 · Tax Used to Compute Underpayment of Estimated Tax
- 150-316-0487 · Estimated Tax: Underpayment Interest Not Imposed if…
- 150-316-0489 · Estimated Tax: Underpayment Interest Not Imposed If…