D.C. Code § 47-1809.06
Tax on estates and trusts — Beneficiary taxable year.
Effective Apr 9, 1997July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1), to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within his taxable year.
History
July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 6
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Prior Codifications
1973 Ed., § 47-1577e.
1981 Ed., § 47-1809.6.