Site: nolo.com
... This replaces the corporate tax rates ranging from 15% to 35% that corporations paid under prior law. ... share of stock in your corporation is classified as a security under both Oregon and federal securities laws ... However, Oregon and the federal government exempt most small corporations from these laws. ... Federal law exempts "private offerings": non-advertised sales to a limited number of people (generally ... architects, medical imaging professionals, naturopaths, nurse practitioners, physicians, psychologists, and real ...