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

D.C. Code § 47-1811.01: Disposition of property — Basis for determination of gain or loss.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter XI. Bases.

The basis for determining the gain or loss from the sale or other disposition of property shall be the same basis as that provided for determining gain or loss under the Internal Revenue Code of 1986.

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

Browse this collection