Apportionment of receipts and disbursements when decedent dies or income interest begins.
Apportionment when income interest ends.
Character of receipts.
Distribution from trust or estate.
Business and other activities conducted by fiduciary.
Principal receipts.
Rental property.
Obligation to pay money.
Insurance policies and similar contracts.
Insubstantial allocations not required.
Payments from deferred compensation plans, annuities, and retirement plans or accounts.
Liquidating asset.
Minerals, water, and other natural resources.
Property not productive of income.
Derivatives and options.
Asset-backed securities.
Disbursements from income.
Disbursements from principal.
Transfers from income to principal for depreciation.
Transfers from income to reimburse principal.
Income taxes.
Adjustments between principal and income because of taxes.
Apportionment of expenses; improvements.
Uniformity of application and construction.
Severability.
Application.
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.
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