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15 U.S.C. § 383

“Net income tax” defined

United States · Title 15 — COMMERCE AND TRADE · Status: effective

Taxation
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15 U.S.C. § 383, “Net income tax” defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/440437
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For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.

Legislative history

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