GroundRules
D.C. Code § 47-1809.09: Tax on estates and trusts — “In discretion of grantor” defined.
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.
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.
Collected 2026-08-29T05:44:07Z. Source file · JSON