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2002 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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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 2, Title 15 - COMMERCE AND TRADE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
Sec. 383 - Net income tax” defined
Containssection 383
Date2002
Laws in Effect as of DateJanuary 6, 2003
Positive LawNo
Dispositionstandard
Source CreditPub. L. 86-272, title I, §103, Sept. 14, 1959, 73 Stat. 556.
Statutes at Large Reference73 Stat. 556
Public Law ReferencePublic Law 86-272


§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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