108.1 Returns shall be filed by every partnership engaging in any trade or business or receiving income from sources within the District.

108.2 If a partnership is not required to file an unincorporated business return under certain conditions, it is not relieved from filing a partnership return as required by Title 5 of the Act; except that a partnership return, as such, shall not be required to be filed if the taxpayer files an unincorporated business tax return.

SOURCE: Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 304.5(d).