U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 15Chapter 10BSubchapter I
§ 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.)
cite as: 15 USC 383
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