{"data":{"id":"us-dc/d.c.-code-47-1807.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1807.01","heading":"Tax on corporations — Definitions.","body":"For purposes of this subchapter, the term:\n\n(1)\n“Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions.\n\n(2)\n“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.\n\n(3)\n“Taxable period” means a taxable year or a portion of a taxable year.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VII. Tax on Corporations and Financial Institutions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1807.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"57870d13e50815abe37771c7658d8b1eb61cf8651802bb5c5b2af77416dfa8d8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1806.17","next":"us-dc/d.c.-code-47-1807.02"},"notice":"GroundRules: Original legal text. Not legal advice."}