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.
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.