Ind. Code § 30-2-14-4
Current through P.L. 171-2024
As used in this chapter, "income" means money or property that a fiduciary receives as current return from a principal asset. The term includes a portion of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided in sections 21 through 35 of this chapter.
IC 30-2-14-4