D.C. Code § 47-1811.02
Disposition of property — Determination of gain or loss.
The gain or loss, as the case may be, from the sale or other disposition of property, including the amount realized and the amount recognized, shall be determined in the same manner provided for the determination of gain or loss for federal income tax purposes under the Internal Revenue Code of 1986.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1809.01 · Tax on estates and trusts — Residency definitions.
- 47-1809.02 · Tax on estates and trusts — Effect of residence or situs…
- 47-1809.03 · Tax on estates and trusts — Imposition.
- 47-1809.04 · Tax on estates and trusts — Computation.
- 47-1809.05 · Tax on estates and trusts — Net income.
- 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- 47-1809.07 · Tax on estates and trusts — Revocable trusts.
- 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
- 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
- 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
- 47-1810.01 · Purpose of chapter.
- 47-1810.02 · Allocation and apportionment of District and non-District…
- 47-1810.03 · Distribution, apportionment, or allocation of income or…
- 47-1810.04 · Determination of taxable income or loss using combined…
- 47-1810.05 · Determination of the business income of the combined group.
- 47-1810.06 · Designation of agent.
- 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- 47-1810.08 · Accounting rules; future deductions.
- 47-1810.09 · Tax haven updates.
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…
- 47-1812.04 · Duty of Mayor to make return.
- 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
- 47-1812.06 · Jeopardy assessment.
- 47-1812.07 · Payment of tax.
- 47-1812.08 · Withholding of tax.
- 47-1812.09 · Lien liability.
- 47-1812.10 · Period of limitation upon assessment and collection.
- 47-1812.11 · Credits and refunds for overpayments.
- 47-1812.12 · Closing agreements.
- 47-1812.13 · Compromises.
- 47-1812.14 · Declaration of estimated tax by corporations, financial…
- 47-1812.15 · “Person” defined.
- 47-1812.16 · Collection by Mayor.
- 47-1812.17 · Furnishing copy of federal return.