Tax on estates and trusts — Beneficiary taxable year

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 — Beneficiary taxable year

If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1), to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within his taxable year.

(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1809.6.

1973 Ed., § 47-1577e.

Download our app to see the most-to-date content.