02. Applicability of provisions — Taxable years. The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years. (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.) Prior Codifications 1981 Ed., § 47-1801.2. 1973 Ed., § 47-1551a.
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