Notes on state taxation of income from interstate commerce : US Code - Notes

Search Notes on state taxation of income from interstate commerce : US Code - Notes

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.