Section 11-664. Receivers, etc

, conducting corporate business. Any receiver,
  liquidator, referee, trustee, assignee, or other fiduciary or officer or
  agent  appointed  by  any  court,  who  conducts  the  business  of  any
  corporation, joint-stock company or association shall be subject to  the
  tax  or  taxes  imposed by this subchapter in the same manner and to the
  same extent as if the business were conducted by the agents or  officers
  of  such  corporation,  joint-stock  company or association. A dissolved
  corporation, joint-stock  company  or  association  which  continues  to
  conduct  business  shall  also  be  subjected to the tax imposed by this
  subchapter.