Notice ID 3291130: Combined Reporting, DC Regulations

Notice ID: 3291130

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:
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