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Apportionment at Beginning and End of Income Interest
Law
Utah Code
Fiduciaries and Trusts
Uniform Fiduciary Income and Principal Act
Apportionment at Beginning and End of Income Interest
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Section
701
When right to income begins and ends.
Section
702
Apportionment of receipts and disbursements when decedent dies or income interest begins.
Section
703
Apportionment when income interest ends.