District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter IV - Accounting Periods, Installment Sales, and Inventories

§ 47–1804.01. Accounting periods — Computation of income - The net income shall be computed upon the basis of...

§ 47–1804.02. Accounting periods — Period in which items of gross income included - The amount of all items of gross income shall be...

§ 47–1804.03. Accounting periods — Period for which deductions and credits taken - The deductions and credits provided for in this chapter shall...

§ 47–1804.04. Income from installment sales - If a person reports any portion of his income from...

§ 47–1804.05. Inventories - Whenever in the opinion of the Mayor the use of...

§ 47–1804.06. Authority to reject returns - Notwithstanding any other provisions of this chapter, the Mayor is...

§ 47–1804.07. Amount - (a) Fractional parts of dollar. — With respect to any...