There Is a Newer Version
of
this Subchapter
2022 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter X - Purpose of Chapter and Allocation and Apportionment
- § 47–1810.01. Purpose of chapter
- § 47–1810.02. Allocation and apportionment of District and non-District income
- § 47–1810.03. Distribution, apportionment, or allocation of income or deductions between or among 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 of a combine group apportionable to the District
- § 47–1810.05. Determination of the business income of the combined group
- § 47–1810.06. Designation of agent
- § 47–1810.07. Water’s-edge reporting; initiation and withdrawal election
- § 47–1810.08. Accounting rules; future deductions
- § 47–1810.09. Tax haven updates. [Repealed]
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
