D.C. Code § 47-1809.02
Tax on estates and trusts — Effect of residence or situs of fiduciary.
The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1807.65 · Wheelchair-accessible vehicle tax credit administration.
- 47-1807.66 · Rules.
- 47-1808.01 · Tax on unincorporated businesses — Definition.
- 47-1808.02 · Tax on unincorporated businesses — Definitions.
- 47-1808.03 · Tax on unincorporated businesses — Levy and rates.
- 47-1808.04 · Tax on unincorporated businesses — Exemption.
- 47-1808.05 · Tax on unincorporated businesses — Persons liable for…
- 47-1808.06 · Partnerships.
- 47-1808.07 · Tax credit.
- 47-1808.08 · Tax credit for unincorporated businesses that provide an…
- 47-1808.09 · Job growth tax credit.
- 47-1808.10 · Tax on unincorporated business — Credits — Alternative…
- 47-1808.11 · Tax on unincorporated businesses — Credits — Alternative…
- 47-1808.12 · Tax on unincorporated businesses — Credits — Tax credit…
- 47-1808.13 · Wheelchair-accessible vehicle tax credit.
- 47-1808.14 · Retailer property tax relief credit.
- 47-1808.15 · Tax on unincorporated businesses - Credits - Tax credit…
- 47-1808.03a · Tax on unincorporated businesses — Transfer of surtax to…
- 47-1808.06a · Taxation of limited liability companies.
- 47-1809.01 · Tax on estates and trusts — Residency definitions.
- 47-1809.02 · Tax on estates and trusts — Effect of residence or situs…
- 47-1809.03 · Tax on estates and trusts — Imposition.
- 47-1809.04 · Tax on estates and trusts — Computation.
- 47-1809.05 · Tax on estates and trusts — Net income.
- 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- 47-1809.07 · Tax on estates and trusts — Revocable trusts.
- 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
- 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
- 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
- 47-1810.01 · Purpose of chapter.
- 47-1810.02 · Allocation and apportionment of District and non-District…
- 47-1810.03 · Distribution, apportionment, or allocation of income or…
- 47-1810.04 · Determination of taxable income or loss using combined…
- 47-1810.05 · Determination of the business income of the combined group.
- 47-1810.06 · Designation of agent.
- 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- 47-1810.08 · Accounting rules; future deductions.
- 47-1810.09 · Tax haven updates.
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.