Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 18 - Income and Franchise Taxes (Subchapter I to Subchapter XVII) > Subchapter XI - Bases (Section 47-1811.01 to Section 47-1811.04) > Section 47-1811.01 - Disposition of property-Basis for determination of gain or loss

Section 47-1811.01 - Disposition of property-Basis for determination of gain or loss

Disposition of property-Basis for determination of gain or loss

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.

CREDIT(S)

(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.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-1811.1.
1973 Ed., § 47-1583.
Legislative History of Laws
For legislative history of D.C. Law 7-9, see Historical and Statutory Notes following § 47-1801.04.
For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.

Current through September 13, 2012