Accounting Periods, Installment Sales, and Inventories

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

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Section
47–1804.01

Accounting periods — Computation of income

Section
47–1804.02

Accounting periods — Period in which items of gross income included

Section
47–1804.03

Accounting periods — Period for which deductions and credits taken

Section
47–1804.04

Income from installment sales

Section
47–1804.05

Inventories

Section
47–1804.06

Authority to reject returns

Section
47–1804.07

Amount