Statutory Text
15 U.S.C. § 383 — "Net income tax" defined
U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
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Citation
15 U.S.C. § 383
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
db7e91f786fec5d6...
Semantic Edges
Pending — corpus passes queued
The statutory text of 15 U.S.C. § 383 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
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