15 U.S.C. § 383
“Net income tax” defined
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Notes of Decisions
Cited in 7
cases (2 in the last 5 years), 1978–2024 · leading case: United States Tobacco Co. v. Commonwealth, 386 A.2d 471 (Pa. 1978).
United States Tobacco Co. v. Commonwealth, 386 A.2d 471 (Pa. 1978). “15 U.S.C. § 383 (1970). If the interstate corporation is involved in something more than solicitation, a state may validly tax that portion of the corporation's taxable income attributable to activity within the state.”
EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas, 471 S.W.3d 138 (Tex. App. 2015). “556 (codified at 15 U.S.C. § 383 ) ("[T]he term ‘net income tax' means any tax imposed on, or measured by, net income.”
Santa Fe Nat. Tobacco Co. v. Dept. of Rev., 372 Or. 509 (Or. 2024). “To avoid confusing shifts of terminol- ogy, we will use the term “income tax” as a shorthand throughout this opinion.”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “53 15 U.S.C. § 383 . . . . . . . . . . . . .”
Stanislaus Food Prods. Corp v. Dir., Div. of Taxation (N.J. Tax Ct. 2021). “” 15 U.S.C. § 383 . It is without question that New Jersey’s CBT is a tax measured by net income.”
Santa Fe Nat. Tobacco Co. v. Dept. of Rev. (Or. T.C. 2019). “See 15 USC § 383 ; e.g., Ann Sacks Tile & Stone, Inc.”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “556 (codified at 15 U.S.C. § 383 ) (“[T]he term ‘net income tax’ means any tax imposed on, or measured by, net income.”
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