Subpart 3 - RECEIPTS NORMALLY APPORTIONED
- Section 30-3134 - Insubstantial allocations not required
- Section 30-3135 - Deferred compensation, annuities, and similar payments; allocation to principal and income
- Section 30-3135.01 - Trust; marital deduction; when provisions applicable
- Section 30-3136 - Liquidating asset
- Section 30-3137 - Minerals, water, and other natural resources
- Section 30-3138 - Timber
- Section 30-3139 - Property not productive of income
- Section 30-3140 - Derivatives and options
- Section 30-3141 - Asset-backed securities