15 U.S.C. § 383
Section 383 · Net income tax defined
Amended 1 time on record
Applied in 6 court decisions — leading case United States Tobacco Co. v. Commonwealth (1978)
Most recently applied in Santa Fe Natural Tobacco Co. v. Dept. of Rev. (June 2024)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.