Tax on estates and trusts — Effect of residence or situs of fiduciary

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes
  5. Tax on Estates and Trusts
  6. Tax on estates and trusts — Effect of residence or situs of fiduciary

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The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.

(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1809.2.

1973 Ed., § 47-1577a.


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