{"data":{"id":"us-dc/d.c.-code-47-1809.04","jurisdiction":"us-dc","citation":"D.C. Code § 47-1809.04","heading":"Tax on estates and trusts — Computation.","body":"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).","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter IX. Tax on Estates and Trusts."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.04","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"b0253fa4adc9fd52a2b2b05512104488767440d26c22a0943f83a6bb5ecffacc","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1809.03","next":"us-dc/d.c.-code-47-1809.05"},"notice":"GroundRules: Original legal text. Not legal advice."}