Subchapter
Purpose of Chapter and Allocation and Apportionment
- D.C. Code § 47-1810.01— Purpose of chapter
- D.C. Code § 47-1810.02— Allocation and apportionment of District and non-District income
- D.C. Code § 47-1810.03— Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses
- D.C. Code § 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
- D.C. Code § 47-1810.05— Determination of the business income of the combined group
- D.C. Code § 47-1810.06— Designation of agent
- D.C. Code § 47-1810.07— Water’s-edge reporting; initiation and withdrawal election
- D.C. Code § 47-1810.08— Accounting rules; future deductions
- D.C. Code § 47-1810.09— Tax haven updates