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D.C. Code § 47-1804.07

Amount.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

Fractional parts of dollar. —
With respect to any amount required to be shown on a return, document or statement filed under this chapter, if such amount is other than a whole-dollar amount, either the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of the dollar) shall be increased by $1.

# (b)

Repealed.

# (c)

Inapplicability to computation. —
The provisions of subsections (a) and (b) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a return, document or statement filed under this chapter, but shall be applicable only to such final amount.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939…
  2. 47-1801.02 · Applicability of provisions — Taxable years.
  3. 47-1801.03 · Applicability of provisions — Returns and payments.
  4. 47-1801.04 · General definitions.
  5. 47-1801.05 · Effect of repeal or amendment.
  6. 47-1801.01a · Effect of repeal or amendment.
  7. 47-1802.01 · Exempt organizations — In general.
  8. 47-1802.02 · Exempt organizations — Regulations.
  9. 47-1802.03 · Exempt organizations — Applicability of provisions.
  10. 47-1802.04 · Exempt organizations — Political organizations.
  11. 47-1803.01 · “Net income” defined.
  12. 47-1803.02 · Gross income — Items included and excluded; “adjusted…
  13. 47-1803.03 · Gross income — Corporation, financial institution,…
  14. 47-1803.04 · Gross income — Individual, estate, and trust deductions.
  15. 47-1804.01 · Accounting periods — Computation of income.
  16. 47-1804.02 · Accounting periods — Period in which items of gross income…
  17. 47-1804.03 · Accounting periods — Period for which deductions and…
  18. 47-1804.04 · Income from installment sales.
  19. 47-1804.05 · Inventories.
  20. 47-1804.06 · Authority to reject returns.
  21. 47-1804.07 · Amount.
  22. 47-1805.01 · Returns — Forms.
  23. 47-1805.02 · Returns — Persons required to file.
  24. 47-1805.03 · Returns — Filing.
  25. 47-1805.04 · Returns — Divulgence of information.
  26. 47-1805.05 · Returns — Certification by Qualified High Technology…
  27. 47-1805.02a · Combined reporting required.
  28. 47-1805.02b · Transition from the Joyce method of apportionment to the…
  29. 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
  30. 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
  31. 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
  32. 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
  33. 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
  34. 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
  35. 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
  36. 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
  37. 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
  38. 47-1806.10 · Income averaging — Employment discrimination.
  39. 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
  40. 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
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