As used in this subchapter, the term “in the discretion of the grantor” means in the discretion of the grantor either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question.
D.C. Code § 47-1809.09
Tax on estates and trusts — “In discretion of grantor” defined
July 16, 1947, 61 Stat. 348, ch. 258, art
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.