Publications
OTR Notice 2012-07
Any taxpayer intending to claim the FAS 109 deduction would have been required to file a FAS 109 Worksheet
The District of Columbia Office of Tax and Revenue on August 31 published new proposed combined reporting regulations that should address many questions raised by taxpayers about the first set of proposed regulations.
OTR hereby gives notice of its intent to take final rulemaking action to adopt these regulations in not less than seven (7) days from the date of publication of this notice in the D.C.