D.C. Code § 47-1811.01
Disposition of property — Basis for determination of gain or loss.
Effective Apr 9, 1997July 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
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.
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
Prior Codifications
1973 Ed., § 47-1583.
1981 Ed., § 47-1811.1.