108. TAX RETURNS OF PARTNERSHIPS

108 TAX RETURNS OF PARTNERSHIPS 108.1 Returns shall be filed by every partnership engaging in any trade or business or receiving income from sources within the District. 108.2 If a partnership is not required to file an unincorporated business return under certain conditions, it is not relieved from filing a partnership return as required by Title 5 of the Act; except that a partnership return, as such, shall not be required to be filed if the taxpayer files an unincorporated business tax return. SOURCE: Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 304.5(d).