"Net income tax" defined

  1. Law
  2. USC 15
  3. Commerce And Trade
  4. STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
  5. NET INCOME TAXES
  6. "Net income tax" defined

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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 .)


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