Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/18/subchapters/II/
Timestamp: 2019-04-23 20:26:55+00:00

Document:
D.C. Law Library - Subchapter II. Exempt Organizations.
§ 47–1802.04. Exempt organizations — Political organizations.
Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
This section is referenced in § 47-1802.02.
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.
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).
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).
Section 527 of the Internal Revenue Code of 1986, referred to this section, is classified to 26 U.S.C. § 527.

References: § 47
 § 47
 § 527
 § 12
 § 12
 § 12
 § 12
 § 12
 § 527