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15 U.S.C. § 383. — “Net income tax” defined · Congress.wiki

Title 15

15 U.S.C. § 383.Chapter 10B

§ 383

“Net income tax” defined

15 U.S.C. § 383.Chapter 10B

“Net income tax” defined

Title 15

1 min read

Subchapter: NET INCOME TAXES

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

Release: pl-119-83 (2026-04-13)