District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1803.01: “Net income” defined.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter III. Net Income, Gross Income and Exclusions Therefrom, and Deductions.

For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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