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§ 47–1810.01. Purpose of chapter - (a) It is the purpose of this chapter to impose:...
§ 47–1810.02. Allocation and apportionment of District and non-District income - (a) Allocation and apportionment. — The entire net income of...
§ 47–1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses - In any of 2 or more organizations, trades, or businesses...
§ 47–1810.04. Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income o... - (a) The use of a combined report does not disregard...
§ 47–1810.05. Determination of the business income of the combined group - (a) The business income of a combined group is determined...
§ 47–1810.06. Designation of agent - As a filing convenience, and without changing the respective liability...
§ 47–1810.07. Water’s-edge reporting; initiation and withdrawal election - (a)(1) Absent an election under subsection (b) of this section...
§ 47–1810.08. Accounting rules; future deductions - (a) If the enactment of combined reporting requirements for unitary...
§ 47–1810.09. Tax haven updates. [Repealed] - [Repealed]. (Oct. 22, 2015, D.C. Law 21-36, § 7182(b), 62...