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us-dc/statute/47/chapter-18 — Income and Franchise Taxes. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
Income and Franchise Taxes.
19 sections
Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions.
6 sections
Exempt Organizations.
4 sections
Net Income, Gross Income and Exclusions Therefrom, and Deductions.
3 sections
Accounting Periods, Installment Sales, and Inventories.
7 sections
Returns.
6 sections
Tax on Residents and Nonresidents.
26 sections
Tax on Corporations and Financial Institutions.
13 sections
Job Growth Tax Credit.
6 sections
Tax on Unincorporated Businesses.
14 sections
Tax on Estates and Trusts.
10 sections
Purpose of Chapter and Allocation and Apportionment.
9 sections
Bases.
4 sections
Assessment and Collection; Time of Payment.
21 sections
Penalties and Interest.
7 sections
Licenses.
10 sections
Appeal.
1 section
Rules and Regulations.
3 sections
Qualified High Technology Companies.
10 sections
Qualified Social Electronic Commerce Companies.
8 sections
