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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes.
Subchapter XI - Bases.
§ 47–1811.01. Disposition of property — Basis for determination of gain or loss.
Universal Citation: DC Code § 47–1811.01 (2018)
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.
(July 16, 1947, 61 Stat. 350, ch. 258, art. I, title XI, § 1; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 601(c)(1); June 24, 1987, D.C. Law 7-9, § 2(k), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(k)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-1811.1.
1973 Ed., § 47-1583.
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