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Principal and Income
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Principal and Income
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Section
738.101
Short Title.
Section
738.102
Definitions.
Section
738.103
Fiduciary Duties; General Principles.
Section
738.104
Trustee’s Power to Adjust.
Section
738.105
Judicial Control of Discretionary Powers.
Section
738.201
Determination and Distribution of Net Income.
Section
738.202
Distribution to Residuary and Remainder Beneficiaries.
Section
738.301
When Right to Income Begins and Ends.
Section
738.302
Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.
Section
738.303
Apportionment When Income Interest Ends.
Section
738.401
Character of Receipts.
Section
738.402
Distribution From Trust or Estate.
Section
738.403
Business and Other Activities Conducted by Fiduciary.
Section
738.501
Principal Receipts.
Section
738.502
Rental Property.
Section
738.503
Obligation to Pay Money.
Section
738.504
Insurance Policies and Similar Contracts.
Section
738.601
Insubstantial Allocations Not Required.
Section
738.602
Payments From Deferred Compensation Plans, Annuities, and Retirement Plans or Accounts.
Section
738.603
Liquidating Asset.
Section
738.604
Minerals, Water, and Other Natural Resources.
Section
738.605
Timber.
Section
738.606
Property Not Productive of Income.
Section
738.607
Derivatives and Options.
Section
738.608
Asset-Backed Securities.
Section
738.701
Disbursements From Income.
Section
738.702
Disbursements From Principal.
Section
738.703
Transfers From Income to Principal for Depreciation.
Section
738.704
Transfers From Income to Reimburse Principal.
Section
738.705
Income Taxes.
Section
738.706
Adjustments Between Principal and Income Because of Taxes.
Section
738.801
Apportionment of Expenses; Improvements.
Section
738.802
Uniformity of Application and Construction.
Section
738.803
Severability.
Section
738.804
Application.
Section
738.1041
Total Return Unitrust.