District of Columbia Statutes
§ 47-1809.04 — Tax on estates and trusts — Computation.
District of Columbia § 47-1809.04
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. IXTax on Estates and Trusts.
This text of District of Columbia § 47-1809.04 (Tax on estates and trusts — Computation.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-1809.04 (2026).
Text
The tax shall be computed upon the taxable net income of the estate or trust, and shall be paid by the fiduciary, except as provided in § 47-1809.07 (relating to revocable trusts) and § 47-1809.08 (relating to income for benefit of the grantor).
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Legislative History
July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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§ 47-1001
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Disabled American Veterans.§ 47-1005
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Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
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Bluebook (online)
District of Columbia § 47-1809.04, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1809.04.