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2019 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 (2019) |
| §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 1, 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 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 73 Stat. 556 |
| Public Law 86-272 |
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