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.
(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.)
1981 Ed., § 47-1809.6.
1973 Ed., § 47-1577e.
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