{"data":{"id":"us-dc/d.c.-code-47-1809.09","jurisdiction":"us-dc","citation":"D.C. Code § 47-1809.09","heading":"Tax on estates and trusts — “In discretion of grantor” defined.","body":"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.","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/47-1809.09","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"3f8343cad4a4b99c714f667e3b76fce2060e3b8473df68b36834ec6f69af29ee","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1809.08","next":"us-dc/d.c.-code-47-1809.10"},"notice":"GroundRules: Original legal text. Not legal advice."}