Article 4 - ALLOCATION OF RECEIPTS
- Section 16340 - Character of receipts from entity
- Section 16341 - Distribution from trust or estate
- Section 16342 - Business or other activity conducted by a fiduciary
- Section 16343 - Principal receipts
- Section 16344 - Rental property
- Section 16345 - Receipt on obligation to be paid in money
- Section 16346 - Insurance policy or contract
- Section 16347 - Insubstantial allocation not required
- Section 16348 - Deferred compensation, annuity, or similar payment
- Section 16349 - Liquidating asset
- Section 16350 - Minerals, water, and other natural resources
- Section 16351 - Timber
- Section 16352 - Marital deduction property not productive of income
- Section 16353 - Derivative or option
- Section 16354 - Assed-backed security
- Section 16355 - Other financial instrument or arrangement