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net income

Defined in 3 dictionaries — Case Law, U.S. Code, Black's (1910)

Definitions from Case Law

From 553 U.S. 507 - United States v. Santos · 2008Most cited · 1,401 citing opinions

[t]he excess of revenues over all related expenses for a given period." R. Estes, Dictionary of Accounting 88 (1981) (emphasis deleted).

Show all 4 Supreme Court definitions and how they changed over time 1928–2008

United States Code

12 U.S.C. § 1441A — in this section

The term “net income” means income after deduction of all associated expenses calculated in accordance with generally accepted accounting principles.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

The profit or income accruing from a business, fund, estate, etc., after deducting nil necessary charges and expenses of every kind. Jones & Nimick Mfg. Co. v. Com., 69 Pa. 137; In re Young, 15 App. Div. 285, 44 N. Y. Supp. 585; Fickett v. Cohn (Co.m. PI.) 1 N. Y. Supp. 436.

Defined under Net in Black's Law Dictionary.