Home/U.S. Code/Title 15/Ch. 10B/§ 383
FEDERAL · 15 U.S.C. · Chapter 10B

"Net income tax" defined

Current through Pub. L. 119-102
Title 15 — Commerce and Trade·Ch. 10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE·Subch. I
For purposes of this chapter, the term "net income tax" means any tax imposed on, or measured by, net income.

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History

(Pub. L. 86–272, title I, §103, Sept. 14, 1959, 73 Stat. 556.)