![]() ![]() § 267) provided, that the exclusion under section 267(a)(1) for a loss in a distribution in a complete liquidation shall not apply. (4B) “Related owners” or “related ownership” exists when a deduction for a loss from the sale or exchange of properties between taxpayers would be disallowed under section 267 of the Internal Revenue Code of 1986, approved Aug(68A Stat. (4A) “Real property” means real property as defined under § 47-802(1). (4) “Owner” means one or more persons or entities with an interest in real property in the District of Columbia that appears in the real property tax records of the Office of Tax and Revenue, and a tax sale purchaser under § 47-1353(b) or the purchaser’s assignee, as applicable, except where the owner of record is challenging or appealing the vacant status of the real property for the same period. (B) For purposes of a commercial unit, use consistent with zoning regulations, for which there is a current valid certificate of occupancy, and (i) paid utility receipts for the specified period, executed lease agreements, or sales tax return, or (ii) other evidence of use of the building that the Mayor may require by rule. (A) For purposes of a dwelling unit, the use of one’s residence in improved real property on a regular basis and ![]() (2A) “Fit for occupancy” means ready for immediate occupancy by a tenant without more than minor cosmetic changes. The term “dwelling unit” shall not include a room, or group of rooms forming a single unit, in a hotel or motel licensed in the District of Columbia, actively operating as a hotel or motel. (2) “Dwelling unit” means a room, or group of rooms forming a single unit, designed, or intended to be used, for living and sleeping, whether or not designed or intended for the preparation and eating of meals or to be under the exclusive control of the occupant. (1A) “Commercial unit” means a building, or part of a building, zoned for commercial purposes under the zoning regulations of the District of Columbia. (III) All balconies, porches, canopies, marquees, signs, metal awnings, stairways, accessory and appurtenant structures, and similar features are safe and sound, and exposed metal and wood surfaces are protected from the elements by application of weather-coating materials, such as paint. (II) The exterior walls are free of holes, breaks, graffiti, and loose or rotting materials, and exposed metal and wood surfaces are protected from the elements and against decay or rust by periodic application of weather-coating materials, such as paint or (I) Doors, windows, areaways, and other openings are weather-tight and secured against entry by birds, vermin, and trespassers, and missing or broken doors, windows, and other openings are covered (iii) Failure to comply with the following vacant building maintenance standards: (ii) Whether the vacant building is boarded up and (i) Whether the vacant building is the subject of a condemnation proceeding before the Board of Condemnation and Insanitary Buildings (B) In making a determination that a vacant building is a blighted vacant building, the Mayor shall consider the following: (1) (A) “Blighted vacant building” means a vacant building that is determined by the Mayor to be unsafe, insanitary, or which is otherwise determined to threaten the health, safety, or general welfare of the community. ![]() For the purposes of this subchapter, the term: ![]()
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