§ 47-1807.01Title 47

Tax on corporations — Definitions.

For purposes of this subchapter, the term: “Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions. “Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03. “Taxable period” means a taxable year or a portion of a taxable year.

Annotations

July 16, 1947, 61 Stat. 345, ch. 258, art. I, title VII, § 1
Sept. 26, 1984, D.C. Law 5-113, § 302(a)(1), 31 DCR 3974
Oct. 1, 1987, D.C. Law 7-29, § 2(g)(1), 34 DCR 5097
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
1973 Ed., § 47-1571.
1981 Ed., § 47-1807.1.
This section is referenced in § 6-1504 and § 47-1801.04.

Source XML

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

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