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 XI - BASES
Section 47-1811.02 - Disposition of property - Determination of gain or loss

D.C. Code § 47-1811.02

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Current through codified legislation effective October 30, 2024
Section 47-1811.02 - Disposition of property - Determination of gain or loss

The gain or loss, as the case may be, from the sale or other disposition of property, including the amount realized and the amount recognized, shall be determined in the same manner provided for the determination of gain or loss for federal income tax purposes under the Internal Revenue Code of 1986.

D.C. Code § 47-1811.02

July 16, 1947, 61 Stat. 350, ch. 258, art. I, title XI, § 2; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 601(c)(2)(A), (B); June 24, 1987, D.C. Law 7-9, § 2(l), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(k)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.