District of Columbia · Regulations
Chapter 9-2 — INHERITANCE AND ESTATE TAXES
14 sections
14 sections
- 9 DCMR 200200. GENERAL PROVISIONS
- 9 DCMR 201201. TAXABLE SITUS
- 9 DCMR 202202. VALUATION
- 9 DCMR 203203. TAXABILITY OF FUTURE INTERESTS
- 9 DCMR 204204. INSURANCE AND ANNUITIES
- 9 DCMR 205205. DEDUCTIONS FROM VALUATION OF GROSS ESTATE
- 9 DCMR 206206. SUSPENSION OF VALUATION AND IMPOSITION OF TAX
- 9 DCMR 207207. CONTESTED WILLS AND RENUNCIATIONS
- 9 DCMR 208208. CREDITS AGAINST ESTATE TAXES
- 9 DCMR 209209. COMPUTING NON-RESIDENT ESTATE TAXES: AN EXAMPLE
- 9 DCMR 210210. JOINTLY HELD SAFE DEPOSIT BOXES
- 9 DCMR 211211. REPORTS OF JOINTLY HELD PROPERTY
- 9 DCMR 212212. RELEASE OF PROPERTY FROM LIEN OF TAXES
- 9 DCMR 213213. EXTENSION OF TIME TO FILE RETURN