District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter XI - Bases

§ 47–1811.01. Disposition of property — Basis for determination of gain or loss - The basis for determining the gain or loss from the...

§ 47–1811.02. Disposition of property — Determination of gain or loss - The gain or loss, as the case may be, from...

§ 47–1811.03. Bases — Property dividends - Where any property other than money is paid by a...

§ 47–1811.04. Bases — Determination of depreciation deduction - The basis used in determining the amount allowable as a...