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Code of the District of Columbia
Title 47
Chapter 18
IX
Tax on Estates and Trusts.
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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.