District of Columbia Statutes
§ 47-1811.01 — Disposition of property — Basis for determination of gain or loss.
District of Columbia § 47-1811.01
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. XIBases.
This text of District of Columbia § 47-1811.01 (Disposition of property — Basis for determination of gain or loss.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-1811.01 (2026).
Text
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.
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Legislative History
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
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-1811.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1811.01.