Article 8. Principal and Income (§§ 2-3-801 — 2-3-835)
- § 2-3-801. Short title
- § 2-3-802. Definitions
- § 2-3-803. Fiduciary duties; general principles
- § 2-3-804. Trustee's power to adjust; liability of trustee
- § 2-3-805. Notice of proposed action; objections of beneficiary; liability of trustee; proceedings
- § 2-3-806. Determination and distribution of net income
- § 2-3-807. Distribution to residuary and remainder beneficiaries
- § 2-3-808. When right to income begins and ends
- § 2-3-809. Apportionment of receipts and disbursements when decedent dies or income interest begins
- § 2-3-810. Apportionment when income interest ends
- § 2-3-811. Character of receipts
- § 2-3-812. Distribution from trust or estate
- § 2-3-813. Business and other activities conducted by trustee
- § 2-3-814. Principal receipts
- § 2-3-815. Rental property
- § 2-3-816. Obligation to pay money
- § 2-3-817. Insurance policies and similar contracts
- § 2-3-818. Insubstantial allocation not required
- § 2-3-819. Deferred compensation, annuities and similar payments
- § 2-3-820. Liquidating asset
- § 2-3-821. Minerals, water and other natural resources
- § 2-3-822. Timber
- § 2-3-823. Property not productive of income
- § 2-3-824. Derivatives and options
- § 2-3-825. Asset-backed securities
- § 2-3-826. Disbursements from income
- § 2-3-827. Disbursements from principal
- § 2-3-828. Transfers from income to principal for depreciation
- § 2-3-829. Transfers from income to reimburse principal
- § 2-3-830. Income taxes
- § 2-3-831. Adjustments between principal and income
- § 2-3-832. Judicial control of discretionary powers
- § 2-3-833. Uniformity of application and construction
- § 2-3-834. Application of act to existing trusts and estates
- 2-3-835. Trustee discretion to include capital gains in income