1. LawStack
  2. Title 15 - COMMERCE AND TRADE
  3. Chapter 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
  4. Subchapter I - NET INCOME TAXES
  5. 15 USC § 383
15 USC § 383
"Net income tax" defined
through Pub. L. 116-344, except Pub. Ls. 116-260 and 116-283
USC

For purposes of this chapter, the term "net income tax" means any tax imposed on, or measured by, net income.
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§ 382 Assessment of net income taxes
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§ 384 Separability

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