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District of Columbia Municipal Regulations
Title 9
Chapter 9-2
D.C. Mun. Regs. tit. 9, ch. 2
Inheritance and Estate Taxes
District of Columbia, Office of the Secretary
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9-200
General Provisions
9-201
Taxable Situs
9-202
Valuation
9-203
Taxability of Future Interests
9-204
Insurance and Annuities
9-205
Deductions From Valuation of Gross Estate
9-206
Suspension of Valuation and Imposition of Tax
9-207
Contested Wills and Renunciations
9-208
Credits Against Estate Taxes
9-209
Computing Non-resident Estate Taxes: an Example
9-210
Jointly Held Safe Deposit Boxes
9-211
Reports of Jointly Held Property
9-212
Release of Property From Lien of Taxes
9-213
Extension of Time to File Return