US Code / 2018 US Code / Title 15. Commerce and Trade / Chapter 10b. State Taxation of Income From Interstate Commerce / Subchapter I. Net Income Taxes / 15 U.S. Code §383. "Net income tax" defined

15 U.S. Code §383. "Net income tax" defined

Section Text

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

Citation

15 U.S.C. § 383 (2018)