Evening star., 1953-08-15

Sec. 1912 (d). If the trade or busi-
ness Is carried on or engaged in
wholly within the District, the entire
net income from trade or business
shan BE- allocateS ..n to the District District
on partly within and partly without
the District, that portion of the net
income from trade or business to be
apportioned to the District shall be
determined as follows: % Income
i9% sales q WbsTs sns1s eOs Ds5sons for pTSP sy
taxable year is derived from the
manufacture and sale or purchase
and sale of tangible personal prop
erty, the portion thereof to be ap-
portioned to the District shall be
income as the District sales made
during such taxable year bear. to
the total sales made everywhere dur
ing such taxable year. Every cor
poration and unincorporated busi-
ness which carries on or engages in
business IN the DISTRICT within the
meaning Of the words trade or busi-
specifically exempted by some pro-
vision, OF the Act subject to tax.
FOR the purpose Of this regulation,
the phrase District sales" shall
the income from which is fairly at
tributable to the trade or business
carried on or engaged in within the
District, including solicitation in
the District by statesmen or other
representatives Of the taxpayer, ~
that portion of sales to customers
outside the District the income from
which is fairly attributable to the
trade or business carried on in the
District. and sales of tangible per-
sonal property the income from
which is from District sources.
- Wnere income from any taxable
or services performed. the portion
thereof to be apportioned to the
District shall be such percentage of
the total Of such income as the ag-
gregate of charges for or costs Of
such work done and services per-
formed in the District bears to the
costs of work done and services
performed by the taxpayer every
where. The Assessor is authorized
TO use the ageregate Of charges"
or :he aEsregate Of costs with
performed If in his opinion It viii
produce an equitable apportionment.
In Owens-Illinois Glass Co. ".
PBistrict of Of Columbia, y; S. App:
and 11l45. decided January 8,
lgSS1i 1gSS1;, the ne gnited States Court Of
Circuit held that solicitation by
salesmen in the District is plainly
Commercial activity in the Dis
triet" and the Company was "en-
Tishin The District icfse as or tSe 91sinsss Hss
defines that term. (3) Income from
any taxable year derived from in
income from the sale Of real prop
eTty. income from the sale of in
tangible personal property, income
LroM the sale of assets other than
or sources other than those herein-
oel0Ee referred to, which is fairly |
Attrloutable to the trade or business |
carried on or engaged In within the
District or which is derived from
SOURCES within the District, shall
trade or business herein referred to
lS carried on or engaged in both |
within and without the District. that
portion or the income from trade or
BUSINESS TO be apportioned to the
41strict shan be such percentage Of
gresate OF such income or charges
Ior Work done or cost of work done
IN the District bears to the AGGREGATED
oI sucn income or charges for work
gone or cnstS of work done BY the
!!sxpaper everywhere. The Assessor
Of income" or the 'as asgregats SsgTesads 6s
"charges" or the aggreTsts NJ
costs" with respect to such income
IL IN his opinion it will prodijce an
equitable apportionment. (4) Where
ne ASSESSOR shall determine that
inapplicable or ineouitable TO to the
taxpayer and the District in any
case. and that. the net income of
sucn taxpayer from within the Dis
CI!St may pe more accurately deter
mined BY the use of separate sc-
So !Stounting. such taxpayer shall report
trict on the. basis of separate ac-
Counting and the tax SHAH be as
sesSed on such basis. Sec. 1O-oiel |
Allowable Deductions-No deduc.l
SionS may be taken which are an
csDie 70 income not subject to
tSS OF inCome which is exempt under
= apPortioned to the District, the
oSductions applicable thereto are
sarM.oWaole as such under Sec. 3(a) NJ
iiGIe III shall be apportioned on the
ttame tie basis rs that used in appor-
siysing sucn income, unless, in the
lions should be allocated in whole
or IN part. In the case Of corporae
Hons ana untncorporated businesses.
ssne snIe oeouctions provided for in Sec
only to the extent that thew aIs
connected with income fairly at
trloutable to the trade or bnsiness
carried on or engaged in within tie
sestiaaTnt sstti[aTt snd from District. sources. |
ments. The amendments made bv
tnese regulations shall apply to the
taxaole year or part thereof besine
n1tnng & ng on the FIRST day of Jannsrv
S4S. and to succeeding taxable
YTrs'y SPENCER. r. F. CANA
ers, D. C. OOliin,iSSIon- a,sSE