D.C. Code § 47-1809.09

Current through codified legislation effective October 30, 2024

Section 47-1809.09 - Tax on estates and trusts - "In discretion of grantor" defined

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.

D.C. Code § 47-1809.09

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.