Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.01 to 47-1806.06. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year; or if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner’s net income is computed. The term “accounting period” as used in this section refers to the calendar or fiscal year of a partnership.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 6; Oct. 1, 1987, D.C. Law 7-29, § 2(h)(4), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1808.6.
1973 Ed., § 47-1574e.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter VIII - Tax on Unincorporated Businesses
§ 47–1808.01. Tax on unincorporated businesses — Definition
§ 47–1808.02. Tax on unincorporated businesses — Definitions
§ 47–1808.03. Tax on unincorporated businesses — Levy and rates
§ 47–1808.04. Tax on unincorporated businesses — Exemption
§ 47–1808.05. Tax on unincorporated businesses — Persons liable for payment
§ 47–1808.06a. Taxation of limited liability companies
§ 47–1808.09. Job growth tax credit
§ 47–1808.10. Tax on unincorporated business — Credits — Alternative fuel infrastructure credit
§ 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed]
§ 47–1808.14. Retailer property tax relief credit
§ 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed]