Source: https://code.dccouncil.us/dc/council/code/titles/21/chapters/18/
Timestamp: 2019-12-08 23:46:50
Document Index: 375433936

Matched Legal Cases: ['§ 21', '§\u200221', '§\u200221', '§ 29', '§ 44', '§\u2002508']

D.C. Law Library - Chapter 18. Charitable and Split-Interest Trusts.
↪ Chapter 18. Charitable and Split-Interest Trusts.
Chapter 17. General Fiduciary Relations.
§ 21–1801. Charitable and split-interest trusts.
(f) For purposes of this section, the term “trust” includes (1) any trust created by will of a resident of the District of Columbia admitted to probate in the District of Columbia, (2) any trust created by a resident of the District of Columbia and executed in the District of Columbia, (3) any trust of which the trustee or a co-trustee is a bank or trust company doing business in the District of Columbia, (4) any trust of which a majority of the trustees are resident in the District of Columbia, (5) any trust of real property located in the District of Columbia, and (6) any trust the governing instrument of which provides that it is governed by the laws of the District of Columbia.
(g) For the purposes of this section, the term “Code” means the Internal Revenue Code of 1954.
1981 Ed., § 21-1801.
1973 Ed., § 21-1801.
Corporations law, related provision, see § 29-321.01.
Uniform management of institutional funds, see § 44-1601 et seq.
Sections 508, 509, 664, 4941 to 4945, and 4947 of the Internal Revenue Code of 1954, referred to throughout this section, are classified to the Internal Revenue Code of 1986 as 26 U.S.C. § 508, 509, 644, 4941 to 4945, and 4947.