District of Columbia § 47-1809.07 Tax on estates and trusts — Revocable trusts.

District of Columbia Statutes

§ 47-1809.07 — Tax on estates and trusts — Revocable trusts.

District of Columbia § 47-1809.07

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 § 47-1809.07 (Tax on estates and trusts — Revocable trusts.) 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 § 47-1809.07 (2026).

Text

The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested:

(1)In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom; or

(2)In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom.

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The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested:

(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom; or

(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom.