District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter IX - Tax on Estates and Trusts

§ 47–1809.01. Tax on estates and trusts — Residency definitions - For the purposes of this subchapter, estates and trusts are:...

§ 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary - The residence or situs of the fiduciary shall not control...

§ 47–1809.03. Tax on estates and trusts — Imposition - The taxes imposed by §§ 47-1806.01 to 47-1806.06 upon residents...

§ 47–1809.04. Tax on estates and trusts — Computation - The tax shall be computed upon the taxable net income...

§ 47–1809.05. Tax on estates and trusts — Net income - The net income of the estate or trust shall be...

§ 47–1809.06. Tax on estates and trusts — Beneficiary taxable year - If the taxable year of a beneficiary is different from...

§ 47–1809.07. Tax on estates and trusts — Revocable trusts - The income of a trust shall be included in computing...

§ 47–1809.08. Tax on estates and trusts — Income for benefit of grantor - So much of the income of any trust shall be...

§ 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined - As used in this subchapter, the term “in the discretion...

§ 47–1809.10. Tax on estates and trusts — Employees’ trusts - (a) Exempt status. — A trust forming part of a...