738.15  Application of this chapter.--Except as provided in the trust instrument, the will, or this chapter, this chapter shall apply to any receipt or expense received or incurred after January 1, 1976, by any trust or decedent's estate, whether established before or after January 1, 1976, and whether the asset involved was acquired by the trustee or personal representative before or after January 1, 1976.

History.--s. 1, ch. 74-106; s. 18, ch. 75-221.

Note.--Created from former s. 690.03.