Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 6; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1804.6.
1973 Ed., § 47-1561e.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter IV - Accounting Periods, Installment Sales, and Inventories
§ 47–1804.01. Accounting periods — Computation of income
§ 47–1804.02. Accounting periods — Period in which items of gross income included
§ 47–1804.03. Accounting periods — Period for which deductions and credits taken
§ 47–1804.04. Income from installment sales