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Net Income, Gross Income and Exclusions Therefrom, and Deductions
Law
District of Columbia Code
Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Income and Franchise Taxes
Net Income, Gross Income and Exclusions Therefrom, and Deductions
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Section
47–1803.01
“Net income” defined
Section
47–1803.02
Gross income — Items included and excluded; “adjusted gross income” defined
Section
47–1803.03
Gross income — Deductions