Or. Rev. Stat. § 316.267 – Application of chapter to estates and certain trusts | Midpage
§ 316.267
Or. Rev. Stat. § 316.267
Application of chapter to estates and certain trusts
[1969 c.493 §39; 1973 c.115 §3]
The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318.