Tax on Estates and Trusts

  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

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Section
47–1809.01

Tax on estates and trusts — Residency definitions

Section
47–1809.02

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

Section
47–1809.03

Tax on estates and trusts — Imposition

Section
47–1809.04

Tax on estates and trusts — Computation

Section
47–1809.05

Tax on estates and trusts — Net income

Section
47–1809.06

Tax on estates and trusts — Beneficiary taxable year

Section
47–1809.07

Tax on estates and trusts — Revocable trusts

Section
47–1809.08

Tax on estates and trusts — Income for benefit of grantor

Section
47–1809.09

Tax on estates and trusts — “In discretion of grantor” defined

Section
47–1809.10

Tax on estates and trusts — Employees’ trusts