For purposes of ORS § 317.267, amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend. [2019 c.556 § 4]

[1967 c.242 § 2; repealed by 2015 c.480 § 6]

[1967 c.242 § 7; 1969 c.493 § 91; repealed by 2015 c.480 § 6]

TAXATION OF PARTNERSHIPS AND S CORPORATIONS

(Partnerships)