The tax shall be computed upon the taxable net income of the estate or trust, and shall be paid by the fiduciary, except as provided in § 47-1809.07 (relating to revocable trusts) and § 47-1809.08 (relating to income for benefit of the grantor).
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1809.4.
1973 Ed., § 47-1577c.
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