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§ 383. “Net income tax” defined

Type Statute

Publication 2026-03-26

State In force

Department United States Congress

Source OLRC

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§ 383. “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, § 103, Sept. 14, 1959, 73 Stat. 556.)

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