District of Columbia Statutes
§ 47-1809.06 — Tax on estates and trusts — Beneficiary taxable year.
District of Columbia § 47-1809.06
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 § 47-1809.06 (Tax on estates and trusts — Beneficiary taxable year.) 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 § 47-1809.06 (2026).
Text
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.
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Legislative History
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
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Bluebook (online)
District of Columbia § 47-1809.06, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1809.06.