15 USC Ch. 10B: Front Matter
From Title 15-COMMERCE AND TRADECHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
CHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I-NET INCOME TAXES
Sec.
381.
Imposition of net income tax.
(a)
Minimum standards.
(b)
Domestic corporations; persons domiciled in or residents of a State.
(c)
Sales or solicitation of orders for sales by independent contractors.
(d)
Definitions.
382.
Assessment of net income taxes.
(a)
Limitations.
(b)
Collections.
383.
"Net income tax" defined.
384.
Separability.
SUBCHAPTER II-DISCRIMINATORY TAXES
391.
Tax on or with respect to generation or transmission of electricity.