Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 18 - INCOME AND FRANCHISE TAXES
Subchapter III - NET INCOME, GROSS INCOME AND EXCLUSIONS THEREFROM, AND DEDUCTIONS
Section 47-1803.01 - "Net income" defined

D.C. Code § 47-1803.01

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Current through codified legislation effective April 20, 2024
Section 47-1803.01 - "Net income" defined

For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words "net income" mean the gross income of a taxpayer less the deductions allowed by this chapter.

D.C. Code § 47-1803.01

July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.