15 U.S.C. § 383
“Net income tax” defined
Official textP.L. 86-272 — State Taxation of Interstate Commerce (15 U.S.C. §§ 381–384)uscode.house.govlast amended
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Source: view the official text
Nearby sections (4 sections)
- 381 · Imposition of net income tax
- 382 · Assessment of net income taxes
- 383 · “Net income tax” defined
- 384 · Separability