{"data":{"id":"us-dc/d.c.-code-47-1809.08","jurisdiction":"us-dc","citation":"D.C. Code § 47-1809.08","heading":"Tax on estates and trusts — Income for benefit of grantor.","body":"So much of the income of any trust shall be included in computing the net income of the grantor as:\n\n(1)\nIs, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor;\n\n(2)\nMay, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or\n\n(3)\nIs, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in § 47-1803.03(a)(8), relating to the so-called “charitable contribution” deduction).","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/47-1809.08","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1e021162b25c18914cb3abb1ac879a8aa7f6b0eb4f1c3e51fb8313f895f67e0b","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1809.07","next":"us-dc/d.c.-code-47-1809.09"},"notice":"GroundRules: Original legal text. Not legal advice."}