§ 47-1811.01Title 47
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.
Annotations
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 1973 Ed., § 47-1583. 1981 Ed., § 47-1811.1.
Sourced from the DC Council Open Law Library (public domain).
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