Subchapter IX - TAX ON ESTATES AND TRUSTS
- Section 47-1809.01 - Tax on estates and trusts - Residency definitions
- Section 47-1809.02 - Tax on estates and trusts - Effect of residence or situs of fiduciary
- Section 47-1809.03 - Tax on estates and trusts - Imposition
- Section 47-1809.04 - Tax on estates and trusts - Computation
- Section 47-1809.05 - Tax on estates and trusts - Net income
- Section 47-1809.06 - Tax on estates and trusts - Beneficiary taxable year
- Section 47-1809.07 - Tax on estates and trusts - Revocable trusts
- Section 47-1809.08 - Tax on estates and trusts - Income for benefit of grantor
- Section 47-1809.09 - Tax on estates and trusts - "In discretion of grantor" defined
- Section 47-1809.10 - Tax on estates and trusts - Employees' trusts