United States Code
USC most recently checked for updates: Jun 09, 2025
§ 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.
cite as: 15 USC 383
USC most recently checked for updates: Jun 09, 2025
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.