Income and Franchise Taxes

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes

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Subchapter
I

Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions

Subchapter
II

Exempt Organizations

Subchapter
III

Net Income, Gross Income and Exclusions Therefrom, and Deductions

Subchapter
IV

Accounting Periods, Installment Sales, and Inventories

Subchapter
V

Returns

Subchapter
VII-A

Job Growth Tax Credit

Subchapter
VII-B

Wheelchair-accessible vehicle tax credit. [Repealed]

Subchapter
VI

Tax on Residents and Nonresidents

Subchapter
VII

Tax on Corporations and Financial Institutions

Subchapter
VIII

Tax on Unincorporated Businesses

Subchapter
IX

Tax on Estates and Trusts

Subchapter
X

Purpose of Chapter and Allocation and Apportionment

Subchapter
XI

Bases

Subchapter
XII

Assessment and Collection; Time of Payment

Subchapter
XIII

Penalties and Interest

Subchapter
XIV

Licenses

Subchapter
XV

Appeal

Subchapter
XVI

Rules and Regulations

Subchapter
XVII

Qualified High Technology Companies

Subchapter
XVIII

Qualified Social Electronic Commerce Companies