Subchapter D - ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST
- Section 8141 - Character of receipts
- Section 8142 - Distribution from trust or estate
- Section 8143 - Business and other activities conducted by trustee
- Section 8144 - Principal receipts
- Section 8145 - Rental property
- Section 8146 - Obligation to pay money
- Section 8147 - Insurance policies and similar contracts
- Section 8148 - Insubstantial allocations not required
- Section 8149 - Retirement benefits, individual retirement accounts, deferred compensation, annuities and similar payments
- Section 8150 - Liquidating asset
- Section 8151 - Minerals, water and other natural resources
- Section 8152 - Timber
- Section 8153 - Property not productive of income
- Section 8154 - Derivatives and options
- Section 8155 - Asset-backed securities