The basis for determining the gain or loss from the sale or other disposition of property shall be the same basis as that provided for determining gain or loss under the Internal Revenue Code of 1986.
D.C. Code § 47-1811.01
Disposition of property — Basis for determination of gain or loss
July 16, 1947, 61 Stat. 350, ch. 258, art
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.