US Code Title 15 Chapter 10B State Taxation of Income From Interstate Commerce

Subchapter I - Net Income Taxes

§ 381 - Imposition of Net Income Tax
§ 382 - Assessment of Net Income Taxes
§ 383 - &Quot;net Income Tax" Defined
§ 384 - Separability

Subchapter II - Discriminatory Taxes

§ 391 - Tax on or With Respect to Generation or Transmission of Electricity

Last modified: October 26, 2015