Section 301. Net Income.--The term "net income" means the gross income of a taxpayer less the deductions allowed by this article.
Act 314 of 1935, § 301, under INDIVIDUAL NET INCOME TAX ACT.
Act 314 of 1935, § 301
Section 301. Net Income.--The term "net income" means the gross income of a taxpayer less the deductions allowed by this article.