15 USC 383: "Net income tax" defined
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15 USC 383: "Net income tax" defined Text contains those laws in effect on November 20, 2024
From Title 15-COMMERCE AND TRADECHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCESUBCHAPTER I-NET INCOME TAXES
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§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 .)