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2012 US Code
Title 15 - Commerce and Trade
Chapter 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE (§§ 381 - 391)
Subchapter I - NET INCOME TAXES (§§ 381 - 384)
Section 383 - “Net income tax” defined
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Metadata
Publication Title | United States Code, 2012 Edition, Title 15 - COMMERCE AND TRADE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER I - NET INCOME TAXES Sec. 383 - Net income tax defined |
Contains | section 383 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Pub. L. 86-272, title I, §103, Sept. 14, 1959, 73 Stat. 556. |
Statutes at Large Reference | 73 Stat. 556 |
Public Law Reference | Public Law 86-272 |
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NET INCOME TAXES - 15 U.S.C. § 383 (2012)
§383. “Net income tax” defined
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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