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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-2. INHERITANCE AND ESTATE TAXES |
| Section 9-200. GENERAL PROVISIONS |
| Section 9-201. TAXABLE SITUS |
| Section 9-202. VALUATION |
| Section 9-203. TAXABILITY OF FUTURE INTERESTS |
| Section 9-204. INSURANCE AND ANNUITIES |
| Section 9-205. DEDUCTIONS FROM VALUATION OF GROSS ESTATE |
| Section 9-206. SUSPENSION OF VALUATION AND IMPOSITION OF TAX |
| Section 9-207. CONTESTED WILLS AND RENUNCIATIONS |
| Section 9-208. CREDITS AGAINST ESTATE TAXES |
| Section 9-209. COMPUTING NON-RESIDENT ESTATE TAXES: AN EXAMPLE |
| Section 9-210. JOINTLY HELD SAFE DEPOSIT BOXES |
| Section 9-211. REPORTS OF JOINTLY HELD PROPERTY |
| Section 9-212. RELEASE OF PROPERTY FROM LIEN OF TAXES |
| Section 9-213. EXTENSION OF TIME TO FILE RETURN |