§ 383. — "Net income tax" defined.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 15USC383]
TITLE 15--COMMERCE AND TRADE
CHAPTER 10B--STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I--NET INCOME TAXES
Sec. 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, Sec. 103, Sept. 14, 1959, 73 Stat. 556.)
