{"data":{"id":"us-dc/d.c.-code-47-1803.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1803.01","heading":"“Net income” defined.","body":"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.","path":["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."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1be756b16ede0399f5cd98814271bbf2c139b328dd23b4952d0095cee42b7909","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1802.04","next":"us-dc/d.c.-code-47-1803.02"},"notice":"GroundRules: Original legal text. Not legal advice."}