US Code

Public Law 119-93 (05/19/2026)

Subchapter I NET Income Taxes

Browse 0 units and 4 sections in Subchapter I NET Income Taxes of Title 15.

Sections in Subchapter I

§ 381 Imposition of net income tax § 382 Assessment of net income taxes § 383 “Net income tax” defined § 384 Separability