Subpart D - ALLOCATION TO INCOME AND PRINCIPAL
- Section 9:2141 - General rule
- Section 9:2142 - Allocation to beneficiaries of income and principal
- Section 9:2143 - Allocation to beneficiaries of usufruct and naked ownership
- Section 9:2144 - Income and principal distinguished
- Section 9:2145 - When right to income arises
- Section 9:2146 - Apportionment of receipts when right to income arises
- Section 9:2147 - Apportionment of receipts when right to income ceases
- Section 9:2148 - Succession receipts and expenses
- Section 9:2149 - Receipts from interests in juridical persons
- Section 9:2150 - Obligation to pay money
- Section 9:2151 - Sole proprietorship
- Section 9:2151.1 - Insurance contracts
- Section 9:2151.2 - Deferred compensation, annuities, and similar payments
- Section 9:2152 - Proceeds of mineral interests
- Section 9:2153 - Timber
- Section 9:2154 - Other property subject to depletion
- Section 9:2155 - [Repealed]
- Section 9:2156 - Charges
- Section 9:2156.1 - Transfers from income to principal for depreciation
- Section 9:2156.2 - Income taxes
- Section 9:2157 - [Repealed]