DECEDENTS, ESTATES AND FIDUCIARIES
PRINCIPAL AND INCOME
8103 Fiduciary duties; general principles.
8104 Trustee's power to adjust.
8105 Power to convert unitrust.
8106 Judicial control of discretionary powers.
8113 Charitable trusts.
8121 Determination and distribution of net income.
8122 Distribution to residuary and remainder beneficiaries.
8131 When right to income begins and ends.
8132 Apportionment of receipts and disbursements when decedent
dies or income interest begins.
8133 Apportionment when income interest ends.
8141 Character of receipts.
8142 Distribution from trust or estate.
8143 Business and other activities conducted by trustee.
8144 Principal receipts.
8145 Rental property.
8146 Obligation to pay money.
8147 Insurance policies and similar contracts.
8148 Insubstantial allocations not required.
8149 Retirement benefits, individual retirement accounts,
deferred compensation, annuities and similar payments.
8150 Liquidating asset.
8151. Minerals, water and other natural resources.
8153 Property not productive of income.
8154 Derivatives and options.
8155 Asset-backed securities.
8161 Mandatory disbursements from income.
8162 Mandatory disbursements from principal.
8163 Discretionary allocation of disbursements.
8164 Transfers from income to principal for depreciation.
8165 Transfers from income to reimburse principal.
8166 Income taxes.
8167 Adjustments between principal and income because of taxes.
8191 Uniformity of application and construction.