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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 18 - Income and Fra...
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Subchapter IX - Tax on Estates and Trusts.
Subchapter IX - Tax on Estates and Trusts.
§ 47–1809.01. Tax on estates and trusts — Residency definitions.
§ 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary.
§ 47–1809.03. Tax on estates and trusts — Imposition.
§ 47–1809.04. Tax on estates and trusts — Computation.
§ 47–1809.05. Tax on estates and trusts — Net income.
§ 47–1809.06. Tax on estates and trusts — Beneficiary taxable year.
§ 47–1809.07. Tax on estates and trusts — Revocable trusts.
§ 47–1809.08. Tax on estates and trusts — Income for benefit of grantor.
§ 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined.
§ 47–1809.10. Tax on estates and trusts — Employees’ trusts.