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United States Code (Last Updated: May 24, 2014) |
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Title 15. COMMERCE AND TRADE |
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Chapter 10B. STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE |
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SubChapter I. NET INCOME TAXES |
| § 381. Imposition of net income tax |
| § 382. Assessment of net income taxes |
| § 383. “Net income tax” defined |
| § 384. Separability |