District of Columbia Statutes
§ 47-1809.09 — Tax on estates and trusts — “In discretion of grantor” defined.
District of Columbia § 47-1809.09
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 § 47-1809.09 (Tax on estates and trusts — “In discretion of grantor” defined.) 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 § 47-1809.09 (2026).
Text
As used in this subchapter, the term “in the discretion of the grantor” means in the discretion of the grantor either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question.
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Legislative History
July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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Bluebook (online)
District of Columbia § 47-1809.09, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1809.09.