2015 District of Columbia Code
Division VIII - General Laws.
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees.
Chapter 18 - Income and Franchise Taxes.
Subchapter IX - Tax on Estates and Trusts.
§ 47-1809.02. Tax on estates and trusts -- Effect of residence or situs of fiduciary.
The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
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