15 U.S.C. § 383
“Net income tax” defined
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
15 U.S.C. § 383
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.