State taxation of interstate commerce and worldwide corporate income. hearing before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, second session on S. 983, a bill to regulate and foster commerce among the states by providing a system for the taxation of interstate commerce : S. 1688, a bill to amend the Internal Revenue Code of 1954 to clarify the extent to which a state, or political subdivision, may tax certain income from sources outside the United States, June 24, 1980. Part 2, Communications :