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. (Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896.) Emergency Legislation 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). Temporary Legislation 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). rary Legislation 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). References in Text Section 527 of the Internal Revenue Code of 1986, referred to this section, is classified to 26 U.S.C. § 527.
District of Columbia Legal Code