District of Columbia § 47-1809.08 Tax on estates and trusts — Income for benefit of grantor.

District of Columbia Statutes

§ 47-1809.08 — Tax on estates and trusts — Income for benefit of grantor.

District of Columbia § 47-1809.08

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 § 47-1809.08 (Tax on estates and trusts — Income for benefit of grantor.) 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 § 47-1809.08 (2026).

Text

So much of the income of any trust shall be included in computing the net income of the grantor as:

(1)Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor;

(2)May, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or

(3)Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable fo

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So much of the income of any trust shall be included in computing the net income of the grantor as:

(1) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor;

(2) May, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or

(3) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in § 47-1803.03(a)(8) , relating to the so-called “charitable contribution” deduction).