
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 15USC383]

 
                      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

    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, Sec. 103, Sept. 14, 1959, 73 Stat. 556.)
