Subchapter X - PURPOSE OF CHAPTER AND ALLOCATION AND APPORTIONMENT
- Section 47-1810.01 - Purpose of chapter
- Section 47-1810.02 - Allocation and apportionment of District and non-District income
- Section 47-1810.03 - Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses
- Section 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
- Section 47-1810.05 - Determination of the business income of the combined group
- Section 47-1810.06 - Designation of agent
- Section 47-1810.07 - Water's-edge reporting; initiation and withdrawal election
- Section 47-1810.08 - Accounting rules; future deductions
- Section 47-1810.09 - [Repealed]