Combined Reporting
Register Category:Proposed Rulemaking
Title:9 TAXATION AND ASSESSMENTS
Chapter:9-1 INCOME AND FRANCHISE TAXES
Section: 9-156 COMBINED REPORTING: OUTLINE, EFFECTIVE DATE, PURPOSE;
GENERAL RULE; REVOCATION OF ELECTION TO FILE CONSOLIDATED
RETURNS; AND DEFINITIONS

9-157 COMBINED REPORTING: COMPOSITION OF COMBINED GROUP
9-158 COMBINED REPORTING: DETERMINATION OF A UNITARY
BUSINESS; COMMONLY CONTROLLED; AND UNITARY PRESUMPTIONS

9-159 COMBINED REPORTING: PASSIVE HOLDING COMPANIES
9-160 COMBINED REPORTING: STATUTE OF LIMITATIONS
9-161 COMBINED REPORTING: WATER'S-EDGE DETERMINATION
9-162 COMBINED REPORTING: WORLDWIDE REPORTING; AND
INITIATION AND WITHDRAWAL OF ELECTION

9-163 COMBINED REPORTING: DETERMINATION OF TAXABLE INCOME
OR LOSS USING COMBINED REPORT

9-164 COMBINED REPORTING: COMBINING SPECIAL APPORTIONMENT
FORMULAS

9-165 COMBINED REPORTING: NET OPERATING LOSSES
9-166 COMBINED REPORTING: TAX CREDITS
9-167 COMBINED REPORTING: TAXABLE YEAR; PART-YEAR MEMBERS
9-168 COMBINED REPORTING: DESIGNATED AGENT; LIABILITY
9-169 COMBINED REPORTING: APPORTIONMENT
9-170 COMBINED REPORTING: UNINCORPORATED BUSINESS
ENTITIES/PARTNERSHIPS

9-171 COMBINED REPORTING: MINIMUM TAX PAYABLE
9-172 COMBINED REPORTING: ESTIMATED TAX PAYMENTS
9-173 REAL ESTATE INVESTMENT TRUSTS
9-174 REGULATED INVESTMENT COMPANIES
9-175 COMBINED REPORTING: FINANCIAL ACCOUNTING STANDARDS
NO. 109 (FAS 109) DEDUCTION

9-176 RESERVED
9-177 RESERVED
9-178 RESERVED
9-179 RESERVED
9-180 RESERVED
9-181 RESERVED
9-182 RESERVED
9-183 RESERVED
9-184 RESERVED
9-185 RESERVED
Agency Name: Tax and Revenue, Office of
Notice Files: View Text
Comments: From 8/31/2012 To 9/6/2012  (7 Days)
Register Issue: 8/31/2012    Vol 59/35
Publish Date: 8/31/2012
How to Link to this Notice: http://www.dcregs.dc.gov/Gateway/NoticeHome.aspx?noticeid=3291130