net income tax
Defined in 3 places across 2 titles — 2 distinct definitions of the United States Code.
The term “net income tax” means the regular tax liability reduced by the credits allowed under subparts A, B, and D of part IV of subchapter A.
Same definition in 2 sections
- 2026–present26 U.S.C. § 1062Internal Revenue Code · Gain from the sale or exchange of qualified farmland property to qualified farmers · for purposes of this section
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · under this section
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Source
- 1994–present15 U.S.C. § 383Commerce and Trade · Net income tax defined · for purposes of this chapter