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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 18 - Income and Fra...
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Subchapter X - Purpose of Chapter and Allocatio...
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 [Repealed]