District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions

§ 47–1803.01. “Net income” defined - For the purposes of this chapter and wherever appearing herein,...

§ 47–1803.02. Gross income — Items included and excluded; “adjusted gross income” defined - *NOTE: This section includes amendments by temporary legislation that will...

§ 47–1803.03. Gross income — Deductions - (a) Deductions allowed. — The following deductions shall be allowed...