The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1809.2.
1973 Ed., § 47-1577a.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter IX - Tax on Estates and Trusts
§ 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