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CHAPTER 10B — State Taxation of Income From Interstate Commerce
CHAPTER 10B — State Taxation of Income From Interstate Commerce
5 sections.
SUBCHAPTER I — NET INCOME TAXES
4 sections
§ 381. — Imposition of net income tax
§ 382. — Assessment of net income taxes
§ 383. — “Net income tax” defined
§ 384. — Separability
SUBCHAPTER II — DISCRIMINATORY TAXES
1 sections
§ 391. — Tax on or with respect to generation or transmission of electricity
← CHAPTER 10A — Collection of State Cigarette Taxes
CHAPTER 11 — Caustic Poisons →