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2021 US Code
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
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15 U.S.C. § 383 (2021) |
§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.) |
United States Code, 2018 Edition, Supplement 3, Title 15 - COMMERCE AND TRADE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 383 |
2021 |
January 3, 2022 |
No |
standard |
73 Stat. 556 |
Public Law 86-272 |
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