D.C. Office of Tax and Revenue issues proposed combined reporting regulations


The District of Columbia Office of Tax and Revenue on January 20, 2012 issued long-awaited proposed regulations to implement mandatory unitary combined reporting, effective in D.C. for taxable years beginning on or after January 1, 2011. Below is an overview of and some key considerations raised by the regulations. A more in-depth analysis and additional considerations will be published in a future myStateTaxOffice mailing.

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