Chapter 9-1. Income and Franchise Taxes
Index
- D.C. Mun. Regs. Tit. 9, § 100 General Provisions
- D.C. Mun. Regs. Tit. 9, § 101 Repealed
- D.C. Mun. Regs. Tit. 9, § 102 Exempt Organizations
- D.C. Mun. Regs. Tit. 9, § 103 Exempt Activities of Civic Leagues and Organizations
- D.C. Mun. Regs. Tit. 9, § 104 Salary Deductions: Unincorporated Businesses
- D.C. Mun. Regs. Tit. 9, § 105 General Requirements For Filing Tax Returns (Including Electronic [Internet] Filing)
- D.C. Mun. Regs. Tit. 9, § 106 Time and Place For Filing Tax Returns
- D.C. Mun. Regs. Tit. 9, § 107 Tax Returns of Unincorporated Businesses
- D.C. Mun. Regs. Tit. 9, § 108 Tax Returns of Partnerships
- D.C. Mun. Regs. Tit. 9, § 109 Consolidated Tax Returns
- D.C. Mun. Regs. Tit. 9, § 110 Disclosure of Tax Return Information
- D.C. Mun. Regs. Tit. 9, § 111 Information Returns
- D.C. Mun. Regs. Tit. 9, § 112 Optional Tax Computation For D.c. Residents
- D.C. Mun. Regs. Tit. 9, § 113 Property Tax Credit
- D.C. Mun. Regs. Tit. 9, § 114 Credits For Individual Income Tax Paid to Other Jurisdictions and Campaign Contributions
- D.C. Mun. Regs. Tit. 9, § 115 Credit For Tax Withheld On Wages
- D.C. Mun. Regs. Tit. 9, § 116 Tax On Corporations and Financial Institutions
- D.C. Mun. Regs. Tit. 9, § 117 Tax On Unincorporated Businesses
- D.C. Mun. Regs. Tit. 9, § 118 Unincorporated Business of a Decedent
- D.C. Mun. Regs. Tit. 9, § 119 Tax Computations For Unincorporated Businesses
- D.C. Mun. Regs. Tit. 9, § 120 Common Trust Funds
- D.C. Mun. Regs. Tit. 9, § 121 Franchise Tax
- D.C. Mun. Regs. Tit. 9, § 122 Allocation and Apportionment
- D.C. Mun. Regs. Tit. 9, § 123 Deductions When Income Is Apportionable Or Exempt
- D.C. Mun. Regs. Tit. 9, § 124 Allocation of Non-Business Income
- D.C. Mun. Regs. Tit. 9, § 125 Apportionment of Business Income
- D.C. Mun. Regs. Tit. 9, § 126 Property Factor
- D.C. Mun. Regs. Tit. 9, § 127 Payroll Factor
- D.C. Mun. Regs. Tit. 9, § 128 Sales Factor
- D.C. Mun. Regs. Tit. 9, § 129 Allocation and Apportionment Applicable to Financial Institutions
- D.C. Mun. Regs. Tit. 9, § 130 Withholding: General Provisions
- D.C. Mun. Regs. Tit. 9, § 131 Withholding Payroll Records
- D.C. Mun. Regs. Tit. 9, § 132 Returns of Taxes Withheld
- D.C. Mun. Regs. Tit. 9, § 133 Payment of Withholding Tax
- D.C. Mun. Regs. Tit. 9, § 134 Adjustment Or Refund of Withholding Tax Deducted
- D.C. Mun. Regs. Tit. 9, § 135 Annual Report of Withholding
- D.C. Mun. Regs. Tit. 9, § 136 Methods of Withholding Tax
- D.C. Mun. Regs. Tit. 9, § 137 Payroll Periods: Regular and Irregular
- D.C. Mun. Regs. Tit. 9, § 138 Additional Withholding
- D.C. Mun. Regs. Tit. 9, § 139 Supplemental Wage Payments
- D.C. Mun. Regs. Tit. 9, § 140 Wages Paid On Behalf of Two Or More Employers
- D.C. Mun. Regs. Tit. 9, § 141 Employee Withholding Exemptions
- D.C. Mun. Regs. Tit. 9, § 142 Withholding Exemption Certificates
- D.C. Mun. Regs. Tit. 9, § 143 Withholding Statements (Form D-2)
- D.C. Mun. Regs. Tit. 9, § 144 Estimated Tax: General Provisions
- D.C. Mun. Regs. Tit. 9, § 145 Declaration of Estimated Individual Income Tax
- D.C. Mun. Regs. Tit. 9, § 146 Joint Declarations of Estimated Tax
- D.C. Mun. Regs. Tit. 9, § 147 Filing Estimated Tax Declarations and Payment of Tax
- D.C. Mun. Regs. Tit. 9, § 148 Use of Tax Return As a Declaration of Estimated Tax
- D.C. Mun. Regs. Tit. 9, § 149 Declaration and Payment of Estimated Franchise Tax
- D.C. Mun. Regs. Tit. 9, § 150 Overpayment of Tax and Refund Set-Offs
- D.C. Mun. Regs. Tit. 9, § 151 Penalties For Failure to File Returns Or Pay Taxes
- D.C. Mun. Regs. Tit. 9, § 152 Trade, Business, and Professional Licenses
- D.C. Mun. Regs. Tit. 9, § 153 Modifications to Income and Deductions
- D.C. Mun. Regs. Tit. 9, § 154 Federal Adjustments to Returns
- D.C. Mun. Regs. Tit. 9, § 155 District of Columbia College Savings Program
- D.C. Mun. Regs. Tit. 9, § 156 Combined Reporting: Outline, Effective Date, Purpose; General Rule; Revocation of Election to File Consolidated Returns; and Definitions
- D.C. Mun. Regs. Tit. 9, § 157 Combined Reporting: Composition of Combined Group
- D.C. Mun. Regs. Tit. 9, § 158 Combined Reporting: Determination of a Unitary Business; Commonly Controlled; and Unitary Presumptions
- D.C. Mun. Regs. Tit. 9, § 159 Combined Reporting: Passive Holding Companies
- D.C. Mun. Regs. Tit. 9, § 160 Combined Reporting: Statute of Limitations
- D.C. Mun. Regs. Tit. 9, § 161 Combined Reporting: Water's-Edge Determination
- D.C. Mun. Regs. Tit. 9, § 162 Combined Reporting: Worldwide Reporting; and Initiation and Withdrawal of Election
- D.C. Mun. Regs. Tit. 9, § 163 Combined Reporting: Determination of Taxable Income Or Loss Using Combined Report
- D.C. Mun. Regs. Tit. 9, § 164 Combined Reporting: Combining Special Apportionment Formulas
- D.C. Mun. Regs. Tit. 9, § 165 Combined Reporting: Net Operating Losses
- D.C. Mun. Regs. Tit. 9, § 166 Combined Reporting: Tax Credits
- D.C. Mun. Regs. Tit. 9, § 167 Combined Reporting: Taxable Year; Part-Year Members
- D.C. Mun. Regs. Tit. 9, § 168 Combined Reporting: Designated Agent; Liability
- D.C. Mun. Regs. Tit. 9, § 169 Combined Reporting: Apportionment
- D.C. Mun. Regs. Tit. 9, § 170 Combined Reporting: Unincorporated Business Entities/partnerships
- D.C. Mun. Regs. Tit. 9, § 171 Combined Reporting: Minimum Tax Payable
- D.C. Mun. Regs. Tit. 9, § 172 Combined Reporting: Estimated Tax Payments
- D.C. Mun. Regs. Tit. 9, § 173 Real Estate Investment Trusts
- D.C. Mun. Regs. Tit. 9, § 174 Regulated Investment Companies
- D.C. Mun. Regs. Tit. 9, § 175 Combined Reporting: Financial Accounting Standards No. 109 (Fas 109) Deduction
- D.C. Mun. Regs. Tit. 9, § 176 Time and Place For Filing Tax Returns; Extensions; Closing Out Separate Entities
- D.C. Mun. Regs. Tit. 9, § 177 Reserved
- D.C. Mun. Regs. Tit. 9, § 178 Reserved
- D.C. Mun. Regs. Tit. 9, § 179 Reserved
- D.C. Mun. Regs. Tit. 9, § 180 Reserved
- D.C. Mun. Regs. Tit. 9, § 181 Reserved
- D.C. Mun. Regs. Tit. 9, § 182 Reserved
- D.C. Mun. Regs. Tit. 9, § 183 Reserved
- D.C. Mun. Regs. Tit. 9, § 184 Reserved
- D.C. Mun. Regs. Tit. 9, § 185 Reserved