income tax
Defined in 2 places of the United States Code.
The term “income tax” has the meaning given such term by section 110(c).
Source
- 1995–present4 U.S.C. § 114Flag and Seal, Seat of Government, and the States · Limitation on State income taxation of certain pension income · for purposes of this section
The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
Source
- 1994–present4 U.S.C. § 110Flag and Seal, Seat of Government, and the States · Same; definitions · in this section