this is an outdated text: switch to the updated & improved dc code website
home, about

The DC Code: § 47-1809.06 Tax on estates and trusts--Beneficiary taxable year.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1), to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within his taxable year.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1809.6. 1973 Ed., § 47-1577e. DC CODE § 47-1809.06 Current through December 11, 2012

Credits

(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)