---
kind: "section"
citation: "15 U.S.C. § 384"
title: "15"
title_heading: "Commerce and Trade"
number: "384"
heading: "Separability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/384"
units:
  - "Chapter 10B — State Taxation of Income from Interstate Commerce"
  - "Subchapter I — Net Income Taxes"
---

# §384. Separability


If any provision of this chapter or the application of such provision to any [person](/usc/15/7a.md?p=6) or circumstance is held invalid, the remainder of this chapter or the application of such provision to [persons](/usc/15/7a.md?p=6) or circumstances other than those to which it is held invalid, shall not be affected thereby.


## Source credit

(Pub. L. 86–272, title I, § 104, Sept. 14, 1959, 73 Stat. 556.)