{"data":{"id":"us/15-u.s.c.-383","jurisdiction":"us","citation":"15 U.S.C. § 383","heading":"“Net income tax” defined","body":"For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.","path":["Title 15—COMMERCE AND TRADE","CHAPTER 10B—STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc15@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:39Z","sha256":"e83c4662a224427cfaa5eb65a0893e47b3d3b1f19b0f8e1fce7b8e1cffa0513b","source_id":"us","stale":true,"prev":"us/15-u.s.c.-382","next":"us/15-u.s.c.-384"},"notice":"GroundRules: Original legal text. Not legal advice."}