D.C. Code § 47-1805.02b
Transition from the Joyce method of apportionment to the Finnigan method of apportionment.
For tax years beginning after December 31, 2025, a combined group of entities will be treated as one taxpayer for purposes of sourcing unitary receipts, as required by this chapter, and the apportionment factor attributes in the numerator, as required by this chapter, will be derived from all the members of the combined group, regardless of whether a member has nexus with the District of Columbia.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1802.02 · Exempt organizations — Regulations.
- 47-1802.03 · Exempt organizations — Applicability of provisions.
- 47-1802.04 · Exempt organizations — Political organizations.
- 47-1803.01 · “Net income” defined.
- 47-1803.02 · Gross income — Items included and excluded; “adjusted…
- 47-1803.03 · Gross income — Corporation, financial institution,…
- 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- 47-1804.01 · Accounting periods — Computation of income.
- 47-1804.02 · Accounting periods — Period in which items of gross income…
- 47-1804.03 · Accounting periods — Period for which deductions and…
- 47-1804.04 · Income from installment sales.
- 47-1804.05 · Inventories.
- 47-1804.06 · Authority to reject returns.
- 47-1804.07 · Amount.
- 47-1805.01 · Returns — Forms.
- 47-1805.02 · Returns — Persons required to file.
- 47-1805.03 · Returns — Filing.
- 47-1805.04 · Returns — Divulgence of information.
- 47-1805.05 · Returns — Certification by Qualified High Technology…
- 47-1805.02a · Combined reporting required.
- 47-1805.02b · Transition from the Joyce method of apportionment to the…
- 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
- 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
- 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
- 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
- 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
- 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
- 47-1806.10 · Income averaging — Employment discrimination.
- 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
- 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
- 47-1806.13 · Tax on residents and non-residents — Credits — Alternative…
- 47-1806.14 · Tax on residents and nonresidents — Credits — Tax credit…
- 47-1806.15 · Keep child care affordable tax credit.
- 47-1806.16 · Tax on residents and nonresidents - Credits - Tax credit…
- 47-1806.17 · Child tax credit.
- 47-1806.04a · Public outreach for earned income tax credit.
- 47-1806.08a · Tax on residents and nonresidents — Credits — Targeting…