“Net income tax” defined
15 U.S.C. § 383
in effectFor purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc15@119-95.zipFetched: 6/3/2026
