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 [Repealed]
