Section 9-100. GENERAL PROVISIONS

Section 9-101. [REPEALED]

Section 9-102. EXEMPT ORGANIZATIONS

Section 9-103. EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS

Section 9-104. SALARY DEDUCTIONS: UNINCORPORATED BUSINESSES

Section 9-105. GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING)

Section 9-106. TIME AND PLACE FOR FILING TAX RETURNS

Section 9-107. TAX RETURNS OF UNINCORPORATED BUSINESSES

Section 9-108. TAX RETURNS OF PARTNERSHIPS

Section 9-109. CONSOLIDATED TAX RETURNS

Section 9-110. DISCLOSURE OF TAX RETURN INFORMATION

Section 9-111. INFORMATION RETURNS

Section 9-112. OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS

Section 9-113. PROPERTY TAX CREDIT

Section 9-114. CREDITS FOR INDIVIDUAL INCOME TAX PAID TO OTHER JURISDICTIONS AND CAMPAIGN CONTRIBUTIONS

Section 9-115. CREDIT FOR TAX WITHHELD ON WAGES

Section 9-116. TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS

Section 9-117. TAX ON UNINCORPORATED BUSINESSES

Section 9-118. UNINCORPORATED BUSINESS OF A DECEDENT

Section 9-119. TAX COMPUTATIONS FOR UNINCORPORATED BUSINESSES

Section 9-120. COMMON TRUST FUNDS

Section 9-121. FRANCHISE TAX

Section 9-122. ALLOCATION AND APPORTIONMENT

Section 9-123. DEDUCTIONS WHEN INCOME IS APPORTIONABLE OR EXEMPT

Section 9-124. ALLOCATION OF NON-BUSINESS INCOME

Section 9-125. APPORTIONMENT OF BUSINESS INCOME

Section 9-126. PROPERTY FACTOR

Section 9-127. PAYROLL FACTOR

Section 9-128. SALES FACTOR

Section 9-129. ALLOCATION AND APPORTIONMENT APPLICABLE TO FINANCIAL INSTITUTIONS

Section 9-130. WITHHOLDING: GENERAL PROVISIONS

Section 9-131. WITHHOLDING PAYROLL RECORDS

Section 9-132. RETURNS OF TAXES WITHHELD

Section 9-133. PAYMENT OF WITHHOLDING TAX

Section 9-134. ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED

Section 9-135. ANNUAL REPORT OF WITHHOLDING

Section 9-136. METHODS OF WITHHOLDING TAX

Section 9-137. PAYROLL PERIODS: REGULAR AND IRREGULAR

Section 9-138. ADDITIONAL WITHHOLDING

Section 9-139. SUPPLEMENTAL WAGE PAYMENTS

Section 9-140. WAGES PAID ON BEHALF OF TWO OR MORE EMPLOYERS

Section 9-141. EMPLOYEE WITHHOLDING EXEMPTIONS

Section 9-142. WITHHOLDING EXEMPTION CERTIFICATES

Section 9-143. WITHHOLDING STATEMENTS (FORM D-2)

Section 9-144. ESTIMATED TAX: GENERAL PROVISIONS

Section 9-145. DECLARATION OF ESTIMATED INDIVIDUAL INCOME TAX

Section 9-146. JOINT DECLARATIONS OF ESTIMATED TAX

Section 9-147. FILING ESTIMATED TAX DECLARATIONS AND PAYMENT OF TAX

Section 9-148. USE OF TAX RETURN AS A DECLARATION OF ESTIMATED TAX

Section 9-149. DECLARATION AND PAYMENT OF ESTIMATED FRANCHISE TAX

Section 9-150. OVERPAYMENT OF TAX AND REFUND SET-OFFS

Section 9-151. PENALTIES FOR FAILURE TO FILE RETURNS OR PAY TAXES

Section 9-152. TRADE, BUSINESS, AND PROFESSIONAL LICENSES

Section 9-153. MODIFICATIONS TO INCOME AND DEDUCTIONS

Section 9-154. FEDERAL ADJUSTMENTS TO RETURNS

Section 9-155. DISTRICT OF COLUMBIA COLLEGE SAVINGS PROGRAM

Section 9-156. COMBINED REPORTING: OUTLINE, EFFECTIVE DATE, PURPOSE; GENERAL RULE; REVOCATION OF ELECTION TO FILE CONSOLIDATED RETURNS; AND DEFINITIONS

Section 9-157. COMBINED REPORTING: COMPOSITION OF COMBINED GROUP

Section 9-158. COMBINED REPORTING: DETERMINATION OF A UNITARY BUSINESS; COMMONLY CONTROLLED; AND UNITARY PRESUMPTIONS

Section 9-159. COMBINED REPORTING: PASSIVE HOLDING COMPANIES

Section 9-160. COMBINED REPORTING: STATUTE OF LIMITATIONS

Section 9-161. COMBINED REPORTING: WATER'S-EDGE DETERMINATION

Section 9-162. COMBINED REPORTING: WORLDWIDE REPORTING; AND INITIATION AND WITHDRAWAL OF ELECTION

Section 9-163. COMBINED REPORTING: DETERMINATION OF TAXABLE INCOME OR LOSS USING COMBINED REPORT

Section 9-164. COMBINED REPORTING: COMBINING SPECIAL APPORTIONMENT FORMULAS

Section 9-165. COMBINED REPORTING: NET OPERATING LOSSES

Section 9-166. COMBINED REPORTING: TAX CREDITS

Section 9-167. COMBINED REPORTING: TAXABLE YEAR; PART-YEAR MEMBERS

Section 9-168. COMBINED REPORTING: DESIGNATED AGENT; LIABILITY

Section 9-169. COMBINED REPORTING: APPORTIONMENT

Section 9-170. COMBINED REPORTING: UNINCORPORATED BUSINESS ENTITIES/PARTNERSHIPS

Section 9-171. COMBINED REPORTING: MINIMUM TAX PAYABLE

Section 9-172. COMBINED REPORTING: ESTIMATED TAX PAYMENTS

Section 9-173. REAL ESTATE INVESTMENT TRUSTS

Section 9-174. REGULATED INVESTMENT COMPANIES

Section 9-175. COMBINED REPORTING: FINANCIAL ACCOUNTING STANDARDS NO. 109 (FAS 109) DEDUCTION

Section 9-176. TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES

Section 9-177. [RESERVED]

Section 9-178. [RESERVED]

Section 9-179. [RESERVED]

Section 9-180. [RESERVED]

Section 9-181. [RESERVED]

Section 9-182. [RESERVED]

Section 9-183. [RESERVED]

Section 9-184. [RESERVED]

Section 9-185. [RESERVED]