D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-108. TAX RETURNS OF PARTNERSHIPS
Latest version.
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108.1Returns shall be filed by every partnership engaging in any trade or business or receiving income from sources within the District.
108.2If 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).