Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.2 KiB
Markdown
36 lines
1.2 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 383"
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description: "“Net income tax” defined"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "10B"
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chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
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section: "383"
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citation: "15 U.S.C. § 383"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s383"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "43e737a8e21f2ecc62b5a580cdb6dbaf3a500b36c342059e4040c41a45f190dc"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "8e43d74436483c0de3f99695dc9afd6e43025da4f9fbf3343db5b9e5b31aa478"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 383 - “Net income tax” defined
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## Text
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For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
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(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)
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