112. OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS

112 OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS 112.1 Any resident other than a fiduciary, may elect to compute the tax due in accordance with the Optional Tax Table(s) if taxable income is less than fifty thousand dollars ($ 50,000). 112.2 [Deleted] 30 DCR 1255, 1256 (March 18, 1983). SOURCE: Commissioners' Order 60-85 effective January 14. 1960, 6 DCR 197 (January 25, 1960), 16 DCRR § 305.1; as amended by Final Rulemaking published at 30 DCR 1255, 1256 (March 18, 1983).