SUBCHAPTER I—NET INCOME TAXES Sec. 381. Imposition of net income tax. (a) Minimum standards. (b) Domestic corporations; persons domiciled in or residents of a State. (c) Sales or solicitation of orders for sales by independent contractors. (d) Definitions. 382. Assessment of net income taxes. (a) Limitations. (b) Collections. 383. “Net income tax” defined. 384. Separability. SUBCHAPTER II—DISCRIMINATORY TAXES 391. Tax on or with respect to generation or transmission of electricity.