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

D.C. Code § 47-1811.02: Disposition of property — 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 gain or loss, as the case may be, from the sale or other disposition of property, including the amount realized and the amount recognized, shall be determined in the same manner provided for the determination of gain or loss for federal income tax purposes under the Internal Revenue Code of 1986.

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

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