Oregon Statutes > Chapter 314 > Remics
Current as of: 2023 | Check for updates
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| § 314.260 | Taxation of real estate mortgage investment conduits |
Terms Used In Oregon Statutes > Chapter 314 > Remics
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.