15 USC § 383 - “Net income tax” defined

---
identifier: "/us/usc/t15/s383"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 383 - “Net income tax” defined"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "383"
section_name: "“Net income tax” defined"
chapter_number: 10
chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
subchapter_number: "I"
subchapter_name: "NET INCOME TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)"
---


# § 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.

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**Source Credit**: (Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)