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

D.C. Code § 47-1809.06: Tax on estates and trusts — Beneficiary taxable year.

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.

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.

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

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