Subchapter IV - ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST
- Section 61-401 - Character of receipts
- Section 61-402 - Distribution from trust or estate
- Section 61-403 - Business and other activities conducted by an estate
- Section 61-404 - Principal receipts
- Section 61-405 - Rental property
- Section 61-406 - Obligation to pay money
- Section 61-407 - Insurance policies and similar contracts
- Section 61-408 - Insubstantial allocations not required
- Section 61-409 - Deferred compensation, annuities, and similar payments
- Section 61-410 - Liquidating asset
- Section 61-411 - Minerals, water and other natural resources
- Section 61-412 - Timber
- Section 61-413 - Property not productive of income
- Section 61-414 - Derivatives and options
- Section 61-415 - Asset-backed securities