1. U.S. Code
  2. title 15
  3. chapter 10B
  4. subchapter I
  5. § 383

View all text of Subchapter I [§ 381 - § 384]

§ 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.)

CITE AS: 15 USC 383