D.C. Code § 47-1809.04
Tax on estates and trusts — Computation.
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).
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.