### Question
How is the term income tax defined?


### Answer
The term **income tax** is defined in *4 U.S.C. § 110* as the following:

> any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts

#### Citation:
  - *4 U.S.C. § 110*
  - Heading: **CHAPTER 4-THE STATES**

