Title 15 — Commerce and TradeRelease 119-73

§383 “Net income tax” defined

Title 15 › Chapter CHAPTER 10B— - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › Subchapter SUBCHAPTER I— - NET INCOME TAXES › § 383

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 15, §383

Commerce and Trade — Source: USLM XML via OLRC

For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.

Reference

Citation

15 U.S.C. § 383

Title 15 — Commerce and Trade

Last Updated

Apr 6, 2026

Release point: 119-73