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2001 U.S. 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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§383. “Net income tax” defined
§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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