D.C. Code § 47-1809.07
Tax on estates and trusts — Revocable trusts.
The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested:
# (1)
In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom; or
# (2)
In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…