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, § 10373 Stat. 556 (, , .)
Public Law 119-88 (05/04/2026)
15 U.S.C. § 383
“Net income tax” defined
Public Law 119-88 (05/04/2026)
“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, § 10373 Stat. 556 (, , .)