GroundRules
D.C. Code § 47-1807.01: Tax on corporations — Definitions.
Where this section sits in the code
- Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
- Chapter 18. Income and Franchise Taxes.
- Subchapter VII. Tax on Corporations and Financial Institutions.
For purposes of this subchapter, the term:
(1)
“Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions.
(2)
“Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03.
(3)
“Taxable period” means a taxable year or a portion of a taxable year.
Collected 2026-08-29T05:44:07Z. Source file · JSON