Code · U.S. Code · Title 15 - COMMERCE AND TRADE · CHAPTER 10B— STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE · SUBCHAPTER I— NET INCOME TAXES · § 383

§ 383. “Net income tax” defined

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For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.

(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)

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Pub. L. 86–272, title I, § 103
73 Stat. 556

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§ 383

“Net income tax” defined

Pub. L.Pub. L. 86–272, title I, § 103

Stat.73 Stat. 556

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