§ 47-1803.01. "Net income" defined.

Current through October 23, 2012

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.

                
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(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.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-1803.1.

1973 Ed., § 47-1557.