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

Current through October 23, 2012

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.

                
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(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.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-1809.9.

1973 Ed., § 47-1577h.