D.C. Code § 47-1809.09
Tax on estates and trusts — “In discretion of grantor” defined.
Effective Apr 9, 1997July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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.
History
July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 9
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Prior Codifications
1973 Ed., § 47-1577h.
1981 Ed., § 47-1809.9.