District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1809.04: Tax on estates and trusts — Computation.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter IX. Tax on Estates and Trusts.

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).

Collected 2026-08-29T05:44:07Z. Source file · JSON

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