District of Columbia · Regulations
Chapter 9-1 — INCOME AND FRANCHISE TAXES
85 sections
85 sections
- 9 DCMR 100100. GENERAL PROVISIONS
- 9 DCMR 102102. EXEMPT ORGANIZATIONS
- 9 DCMR 103103. EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS
- 9 DCMR 104104. SALARY DEDUCTIONS: UNINCORPORATED BUSINESSES
- 9 DCMR 105105. GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING)
- 9 DCMR 106106. TIME AND PLACE FOR FILING TAX RETURNS
- 9 DCMR 107107. TAX RETURNS OF UNINCORPORATED BUSINESSES
- 9 DCMR 108108. TAX RETURNS OF PARTNERSHIPS
- 9 DCMR 109109. CONSOLIDATED TAX RETURNS
- 9 DCMR 110110. DISCLOSURE OF TAX RETURN INFORMATION
- 9 DCMR 111111. INFORMATION RETURNS
- 9 DCMR 112112. OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS
- 9 DCMR 113113. PROPERTY TAX CREDIT
- 9 DCMR 114114. CREDITS FOR INDIVIDUAL INCOME TAX PAID TO OTHER JURISDICTIONS AND CAMPAIGN CONTRIBUTIONS
- 9 DCMR 115115. CREDIT FOR TAX WITHHELD ON WAGES
- 9 DCMR 116116. TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS
- 9 DCMR 117117. TAX ON UNINCORPORATED BUSINESSES
- 9 DCMR 118118. UNINCORPORATED BUSINESS OF A DECEDENT
- 9 DCMR 119119. TAX COMPUTATIONS FOR UNINCORPORATED BUSINESSES
- 9 DCMR 120120. COMMON TRUST FUNDS
- 9 DCMR 121121. FRANCHISE TAX
- 9 DCMR 122122. ALLOCATION AND APPORTIONMENT
- 9 DCMR 123123. DEDUCTIONS WHEN INCOME IS APPORTIONABLE OR EXEMPT
- 9 DCMR 124124. ALLOCATION OF NON-BUSINESS INCOME
- 9 DCMR 125125. APPORTIONMENT OF BUSINESS INCOME
- 9 DCMR 126126. PROPERTY FACTOR
- 9 DCMR 127127. PAYROLL FACTOR
- 9 DCMR 128128. SALES FACTOR
- 9 DCMR 129129. ALLOCATION AND APPORTIONMENT APPLICABLE TO FINANCIAL INSTITUTIONS
- 9 DCMR 130130. WITHHOLDING: GENERAL PROVISIONS
- 9 DCMR 131131. WITHHOLDING PAYROLL RECORDS
- 9 DCMR 132132. RETURNS OF TAXES WITHHELD
- 9 DCMR 133133. PAYMENT OF WITHHOLDING TAX
- 9 DCMR 134134. ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED
- 9 DCMR 135135. ANNUAL REPORT OF WITHHOLDING
- 9 DCMR 136136. METHODS OF WITHHOLDING TAX
- 9 DCMR 137137. PAYROLL PERIODS: REGULAR AND IRREGULAR
- 9 DCMR 138138. ADDITIONAL WITHHOLDING
- 9 DCMR 139139. SUPPLEMENTAL WAGE PAYMENTS
- 9 DCMR 140140. WAGES PAID ON BEHALF OF TWO OR MORE EMPLOYERS
- 9 DCMR 141141. EMPLOYEE WITHHOLDING EXEMPTIONS
- 9 DCMR 142142. WITHHOLDING EXEMPTION CERTIFICATES
- 9 DCMR 143143. WITHHOLDING STATEMENTS (FORM D-2)
- 9 DCMR 144144. ESTIMATED TAX: GENERAL PROVISIONS
- 9 DCMR 145145. DECLARATION OF ESTIMATED INDIVIDUAL INCOME TAX
- 9 DCMR 146146. JOINT DECLARATIONS OF ESTIMATED TAX
- 9 DCMR 147147. FILING ESTIMATED TAX DECLARATIONS AND PAYMENT OF TAX
- 9 DCMR 148148. USE OF TAX RETURN AS A DECLARATION OF ESTIMATED TAX
- 9 DCMR 149149. DECLARATION AND PAYMENT OF ESTIMATED FRANCHISE TAX
- 9 DCMR 150150. OVERPAYMENT OF TAX AND REFUND SET-OFFS
- 9 DCMR 151151. PENALTIES FOR FAILURE TO FILE RETURNS OR PAY TAXES
- 9 DCMR 152152. TRADE, BUSINESS, AND PROFESSIONAL LICENSES
- 9 DCMR 153153. MODIFICATIONS TO INCOME AND DEDUCTIONS
- 9 DCMR 154154. FEDERAL ADJUSTMENTS TO RETURNS
- 9 DCMR 155155. DISTRICT OF COLUMBIA COLLEGE SAVINGS PROGRAM
- 9 DCMR 156156. COMBINED REPORTING: OUTLINE, EFFECTIVE DATE, PURPOSE; GENERAL RULE; REVOCATION OF ELECTION TO FILE CONSOLIDATED RETURNS; AND DEFINITIONS
- 9 DCMR 157157. COMBINED REPORTING: COMPOSITION OF COMBINED GROUP
- 9 DCMR 158158. COMBINED REPORTING: DETERMINATION OF A UNITARY BUSINESS; COMMONLY CONTROLLED; AND UNITARY PRESUMPTIONS
- 9 DCMR 159159. COMBINED REPORTING: PASSIVE HOLDING COMPANIES
- 9 DCMR 160160. COMBINED REPORTING: STATUTE OF LIMITATIONS
- 9 DCMR 161161. COMBINED REPORTING: WATER'S-EDGE DETERMINATION
- 9 DCMR 162162. COMBINED REPORTING: WORLDWIDE REPORTING; AND INITIATION AND WITHDRAWAL OF ELECTION
- 9 DCMR 163163. COMBINED REPORTING: DETERMINATION OF TAXABLE INCOME OR LOSS USING COMBINED REPORT
- 9 DCMR 164164. COMBINED REPORTING: COMBINING SPECIAL APPORTIONMENT FORMULAS
- 9 DCMR 165165. COMBINED REPORTING: NET OPERATING LOSSES
- 9 DCMR 166166. COMBINED REPORTING: TAX CREDITS
- 9 DCMR 167167. COMBINED REPORTING: TAXABLE YEAR; PART-YEAR MEMBERS
- 9 DCMR 168168. COMBINED REPORTING: DESIGNATED AGENT; LIABILITY
- 9 DCMR 169169. COMBINED REPORTING: APPORTIONMENT
- 9 DCMR 170170. COMBINED REPORTING: UNINCORPORATED BUSINESS ENTITIES/PARTNERSHIPS
- 9 DCMR 171171. COMBINED REPORTING: MINIMUM TAX PAYABLE
- 9 DCMR 172172. COMBINED REPORTING: ESTIMATED TAX PAYMENTS
- 9 DCMR 173173. REAL ESTATE INVESTMENT TRUSTS
- 9 DCMR 174174. REGULATED INVESTMENT COMPANIES
- 9 DCMR 175175. COMBINED REPORTING: FINANCIAL ACCOUNTING STANDARDS NO. 109 (FAS 109) DEDUCTION
- 9 DCMR 176176. TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES
- 9 DCMR 177177. RESERVED
- 9 DCMR 178178. RESERVED
- 9 DCMR 179179. RESERVED
- 9 DCMR 180180. RESERVED
- 9 DCMR 181181. RESERVED
- 9 DCMR 182182. RESERVED
- 9 DCMR 183183. RESERVED
- 9 DCMR 184184. RESERVED
- 9 DCMR 185185. RESERVED