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The DC Code: § 47-1809.09 Tax on estates and trusts--"In discretion of grantor" defined.

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

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1809.9. 1973 Ed., § 47-1577h. DC CODE § 47-1809.09 Current through December 11, 2012

Credits

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