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Code of the District of Columbia
Title 47
Chapter 18
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Purpose of Chapter and Allocation and Apportionment.
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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Repealed