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The DC Code: § 47-1803.01 "Net income" defined.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1803.1. 1973 Ed., § 47-1557. DC CODE § 47-1803.01 Current through December 11, 2012

Credits

(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.)