For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.
(July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1803.1.
1973 Ed., § 47-1557.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions
§ 47–1803.01. “Net income” defined
§ 47–1803.02. Gross income — Items included and excluded; “adjusted gross income” defined