LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. District-of-Columbia
  5. /
  6. Title 47 - Taxation, Licens...
  7. /
  8. 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 [Repealed]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.
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish