A tax ruling provides the official tax position of the Office of Tax and Revenue (OTR). A ruling is OTR's response to requests from taxpayers and the general public for advice on a specific tax matter. A ruling is provided as advice as to the interpretation and development of the DC tax code.
A ruling may be withdrawn, revoked or modified if the law changes. For further information please contact OTR’s Office of the General Counsel at (202) 442-6500.
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Ruling # and Date Issued |
Subject |
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2008-02 |
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2008-01 |
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2007-02 |
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2007-01 |
Recordation, Transfer Tax Exemptions for Qualified Personal Residence Trust |
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2006-01 |