15 U.S.C. § 383Section
§ 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.)
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.)
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