D.C. Mun. Regs. tit. 9, r. 9-209
The following is an example of the method to be used in computing taxes imposed by § 5 of Article 2 of the Act: Assume that a decedent who was not domiciled at the time of his death in the District left the following estate:
Real estate and tangible personal property situated in the District | $ 50,000.00; |
Assets in the State in which decedent was domiciled | 250,000.00 |
Total estate | $ 300,000.00 |
The federal estate tax, under the 1926 Federal Revenue Act | 4,500.00 |
The maximum credit of 80% of this tax against which the estate may apply inheritance, estate, and succession taxes | 3,600.00 |
Assume that the estate paid inheritance taxes of $ 300 to the District and inheritance taxes of $ 500 in another jurisdiction | 800.00 |
Balance of 80% credit ($ 3,600 . $ 800) | 2,800.00 |
One-sixth (ratio of real estate and tangible personal property in the District of the total estate) of $ 2,800 is the estate tax assessable by the District | 466.67 |
D.C. Mun. Regs. tit. 9, r. 9-209