{"data":{"id":"us-dc/d.c.-code-47-1804.07","jurisdiction":"us-dc","citation":"D.C. Code § 47-1804.07","heading":"Amount.","body":"(a)\nWith 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.\n\n(b)\nRepealed.\n\n(c)\nThe 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter IV. Accounting Periods, Installment Sales, and Inventories."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1804.07","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"766926f3c09d57ace570aea60ff625f321e5721a73c4be0108fd87f41272cd7c","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1804.06","next":"us-dc/d.c.-code-47-1805.01"},"notice":"GroundRules: Original legal text. Not legal advice."}