Subchapter
Tax on Estates and Trusts
- D.C. Code § 47-1809.01— Tax on estates and trusts — Residency definitions
- D.C. Code § 47-1809.02— Tax on estates and trusts — Effect of residence or situs of fiduciary
- D.C. Code § 47-1809.03— Tax on estates and trusts — Imposition
- D.C. Code § 47-1809.04— Tax on estates and trusts — Computation
- D.C. Code § 47-1809.05— Tax on estates and trusts — Net income
- D.C. Code § 47-1809.06— Tax on estates and trusts — Beneficiary taxable year
- D.C. Code § 47-1809.07— Tax on estates and trusts — Revocable trusts
- D.C. Code § 47-1809.08— Tax on estates and trusts — Income for benefit of grantor
- D.C. Code § 47-1809.09— Tax on estates and trusts — “In discretion of grantor” defined
- D.C. Code § 47-1809.10— Tax on estates and trusts — Employees’ trusts