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Current through October 23, 2012
The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.
(Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 12(vv) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition of section, see § 12(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) addition of this section, see § 12(uu) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) addition of this section, see § 12(vv) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) addition of this section, see § 12(vv) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14- 510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For legislative history of D.C. Law 2-147, see Historical and Statutory Notes following § 471802.01.
For Law 14-282, see notes following § 47-902.
References in Text
Section 527 of the Internal Revenue Code of 1986, referred to this section, is classified to 26 U.S.C.A. § 527.
