U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER I - NET INCOME TAXES Sec. 383 - "Net income tax" defined From the U.S. Government Publishing Office, www.gpo.gov
§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.)