§ 47-1803.01Title 47

“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.

Annotations

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
1973 Ed., § 47-1557.
1981 Ed., § 47-1803.1.

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Sourced from the DC Council Open Law Library (public domain).

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