D.C. Code § 47-1802.04
Current through codified legislation effective April 20, 2024
The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.
D.C. Code § 47-1802.04