District of Columbia § 47-1805.02b Transition from the Joyce method of apportionment to the Finnigan method of apportionment.

District of Columbia Statutes

§ 47-1805.02b — Transition from the Joyce method of apportionment to the Finnigan method of apportionment.

District of Columbia § 47-1805.02b

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 18Income and Franchise Taxes.

Subch. VReturns.

This text of District of Columbia § 47-1805.02b (Transition from the Joyce method of apportionment to the Finnigan method of apportionment.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1805.02b (2026).

Text

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.

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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.