GroundRules
← Search the law
US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

15 U.S.C. § 383: “Net income tax” defined

Read at publisher ↗
Where this section sits in the code
  1. Title 15—COMMERCE AND TRADE
  2. CHAPTER 10B—STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

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

Collected 2026-09-10T05:56:39Z. Source file · JSON

Browse this collection