For purposes of this subchapter, the term: “Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions. “Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 . “Taxable period” means a taxable year or a portion of a taxable year.
‹ Prev All District Of Columbia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.