Additions to tax — Interest on deficiencies.

Annotations

July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 2
Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14
Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113
Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002
Sept. 13, 1980, D.C. Law 3-92, § 503(b), 27 DCR 3390
Feb. 28, 1987, D.C. Law 6-209,§ 404(c), 34 DCR 689
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
1973 Ed., § 47-1589a.
1981 Ed., § 47-1813.2.