Purpose of Chapter and Allocation and Apportionment

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes
  5. Purpose of Chapter and Allocation and Apportionment

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Section
47–1810.01

Purpose of chapter

Section
47–1810.02

Allocation and apportionment of District and non-District income

Section
47–1810.03

Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses

Section
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

Section
47–1810.05

Determination of the business income of the combined group

Section
47–1810.06

Designation of agent

Section
47–1810.07

Water’s-edge reporting; initiation and withdrawal election

Section
47–1810.08

Accounting rules; future deductions

Section
47–1810.09

Tax haven updates. [Repealed]