PocketLaw | Utah Code | Allocation of Receipts

Allocation of Receipts

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Receipts from entity -- Character of receipts from entity.

Receipts from entity -- Distribution from trust or estate.

Receipts from entity -- Business or other activity conducted by fiduciary.

Receipts not normally apportioned -- Principal receipts.

Receipts not normally apportioned -- Rental property.

Receipts not normally apportioned -- Receipt on obligation to be paid in money.

Receipts not normally apportioned -- Insurance policy or contract.

Receipts normally apportioned -- Insubstantial allocation not required.

Receipts normally apportioned -- Deferred compensation, annuity, or similar payment.

Receipts normally apportioned -- Liquidating asset.

Receipts normally apportioned -- Minerals, water, and other natural resources.

Receipts normally apportioned -- Timber.

Receipts normally apportioned -- Marital deduction property not productive of income.

Receipts normally apportioned -- Derivative or option.

Receipts normally apportioned -- Asset-backed security.

Receipts normally apportioned -- Other financial instrument or arrangement.