D.C. Code § 47-1802.04

Current through codified legislation effective October 30, 2024
Section 47-1802.04 - Exempt organizations - Political organizations

The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] 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.

D.C. Code § 47-1802.04

Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896.