Subchapter IV. Accounting Periods, Installment Sales, and Inventories. § 47–1804.01. Accounting periods — Computation of income. § 47–1804.02. Accounting periods — Period in which items of gross income included. § 47–1804.03. Accounting periods — Period for which deductions and credits taken. § 47–1804.04. Income from installment sales. § 47–1804.05. Inventories. § 47–1804.06. Authority to reject returns. § 47–1804.07. Amount.