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District of Columbia Official Code 2001 Edition.

Division VIII. General Laws.

Title 47. Taxation, Licensing, Permits, Assessments, and Fees.

Chapter 18. Income and Franchise Taxes.

Subchapter IV. Accounting Periods, Installment Sales, and Inventories.

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.

§ 47-1804.05. Inventories.

§ 47-1804.06. Authority to reject returns.

§ 47-1804.07. Amount.

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