Subchapter IX. Tax on Estates and Trusts. § 47–1809.01. Tax on estates and trusts — Residency definitions. § 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary. § 47–1809.03. Tax on estates and trusts — Imposition. § 47–1809.04. Tax on estates and trusts — Computation. § 47–1809.05. Tax on estates and trusts — Net income. § 47–1809.06. Tax on estates and trusts — Beneficiary taxable year. § 47–1809.07. Tax on estates and trusts — Revocable trusts. § 47–1809.08. Tax on estates and trusts — Income for benefit of grantor. § 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined. § 47–1809.10. Tax on estates and trusts — Employees’ trusts.
