D.C. Mun. Regs. tit. 9, r. 9-104
Unincorporated businesses not exempt from taxation shall be allowed an aggregate reasonable salary allowance for services rendered by the individual owners or members actively engaged in the conduct of the business. The salary allowance shall in no event exceed thirty percent (30%) of the District net income of the business computed without benefit of this allowance.
In determining a reasonable salary allowance, fees paid to independent management or collection entities for management services performed on behalf of the unincorporated business shall be considered.
Any amount taken as a salary allowance deduction by an unincorporated business shall be apportioned to the owners or members in the same ratio as the net income of the business is apportioned for federal income tax purposes.
D.C. Mun. Regs. tit. 9, r. 9-104