FEDERAL · 15 U.S.C. · Chapter SUBCHAPTER I—NET INCOME TAXES
"Net income tax" defined
15 U.S.C. § 383
Title15 — Commerce and Trade
ChapterSUBCHAPTER I—NET INCOME TAXES
This text of 15 U.S.C. § 383 ("Net income tax" defined) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
15 U.S.C. § 383.
Text
For purposes of this chapter, the term "net income tax" means any tax imposed on, or measured by, net income.
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Source Credit
History
(Pub. L. 86–272, title I, §103, Sept. 14, 1959, 73 Stat. 556.)
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15 U.S.C. § 383, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/383.