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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 18 - Income and Franchise Taxes.
Chapter 18 - Income and Franchise Taxes.
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 VI - Tax on Residents and Nonresidents.
Subchapter VII - Tax on Corporations and Financial Institutions.
Subchapter VII-A - Job Growth Tax Credit.
Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]
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.