{"data":{"id":"us-dc/d.c.-code-47-1811.03","jurisdiction":"us-dc","citation":"D.C. Code § 47-1811.03","heading":"Bases — Property dividends.","body":"Where any property other than money is paid by a corporation as a dividend, the base to the recipient thereof shall be the market value of such property at the time of its distribution by such corporation.","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/47-1811.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"2c4247df59feea5a4d68f4c419fc59e3663013d017dd96d857a3e6bc59983c36","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1811.02","next":"us-dc/d.c.-code-47-1811.04"},"notice":"GroundRules: Original legal text. Not legal advice."}