District of Columbia Code
Subchapter IV - Allocation of Receipts During Administration of Trust
Subpart 1 - Receipts From Entities

§ 28–4804.01. Character of receipts - (a) For the purposes of this section, the term “entity”...

§ 28–4804.02. Distribution from trust or estate - A trustee shall allocate to income an amount received as...

§ 28–4804.03. Business and other activities conducted by trustee - (a) If a trustee who conducts a business or other...