15 U.S.C. § 383
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Notes, amendments, and revision history
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)
15 U.S.C. § 383
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)