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United States Code
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Title 15 — Commerce and Trade
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Chapter 10B — State Taxation of Income from Interstate Commerce
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Subchapter I — Net Income Taxes
Subch. II
Discriminatory Taxes
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Subchapter I — Net Income Taxes
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§381
Imposition of net income tax
§382
Assessment of net income taxes
§383
“Net income tax” defined
§384
Separability
Subch. II
Discriminatory Taxes
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