{"data":{"id":"us-dc/d.c.-code-47-1811.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1811.01","heading":"Disposition of property — Basis for determination of gain or loss.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter XI. Bases."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1811.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"d2c5757f1715ac34621031d7d8533fe2c17d36f9456d6777595a1f6ca602f3d1","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1810.09","next":"us-dc/d.c.-code-47-1811.02"},"notice":"GroundRules: Original legal text. Not legal advice."}