D.C. Code § 47-1801.02
Applicability of provisions — Taxable years.
The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939…
- 47-1801.02 · Applicability of provisions — Taxable years.
- 47-1801.03 · Applicability of provisions — Returns and payments.
- 47-1801.04 · General definitions.
- 47-1801.05 · Effect of repeal or amendment.
- 47-1801.01a · Effect of repeal or amendment.
- 47-1802.01 · Exempt organizations — In general.
- 47-1802.02 · Exempt organizations — Regulations.
- 47-1802.03 · Exempt organizations — Applicability of provisions.
- 47-1802.04 · Exempt organizations — Political organizations.
- 47-1803.01 · “Net income” defined.
- 47-1803.02 · Gross income — Items included and excluded; “adjusted…
- 47-1803.03 · Gross income — Corporation, financial institution,…
- 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- 47-1804.01 · Accounting periods — Computation of income.
- 47-1804.02 · Accounting periods — Period in which items of gross income…
- 47-1804.03 · Accounting periods — Period for which deductions and…
- 47-1804.04 · Income from installment sales.
- 47-1804.05 · Inventories.
- 47-1804.06 · Authority to reject returns.
- 47-1804.07 · Amount.
- 47-1805.01 · Returns — Forms.
- 47-1805.02 · Returns — Persons required to file.
- 47-1805.03 · Returns — Filing.
- 47-1805.04 · Returns — Divulgence of information.
- 47-1805.05 · Returns — Certification by Qualified High Technology…
- 47-1805.02a · Combined reporting required.
- 47-1805.02b · Transition from the Joyce method of apportionment to the…
- 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
- 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
- 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
- 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
- 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
- 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
- 47-1806.10 · Income averaging — Employment discrimination.
- 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
- 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…