Purpose of Chapter and Allocation and Apportionment. | Midpage

Collections
Code of the District of Columbia

X

Purpose of Chapter and Allocation and Apportionment.

47-1810.01Purpose of chapter.47-1810.02Allocation and apportionment of District and non-District income.47-1810.03Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.47-1810.04Determination 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.47-1810.05Determination of the business income of the combined group.47-1810.06Designation of agent.47-1810.07Water’s-edge reporting; initiation and withdrawal election.47-1810.08Accounting rules; future deductions.