15 U.S. Code Chapter 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I—NET INCOME TAXES Sec. 381. Imposition of net income tax. 382. Assessment of net income taxes. 383. “Net income tax” defined. 384. Separability. SUBCHAPTER II—DISCRIMINATORY TAXES 391. Tax on or with respect to generation or transmission of electricity.

 

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