2021 Tennessee Code
Title 35 - Fiduciaries and Trust Estates
Chapter 6 - Uniform Principal and Income Act

Part 1 - Definitions and Fiduciary Duties

§ 35-6-101. Short Title - This chapter shall be known and may be cited as...

§ 35-6-102. Chapter Definitions - As used in this chapter, unless the context otherwise requires:

§ 35-6-106. Remedy - With respect to a trustee's exercise or nonexercise of the...

§ 35-6-107. Records - A trustee who elects to exercise any power or not...

§ 35-6-108. Total Return Unitrusts - The provisions of § 35-6-109, as amended, or any corresponding...

Part 2 - Decedent's Estate or Terminating Income Interest

§ 35-6-201. Determination and Distribution of Net Income - After a decedent dies, in the case of an estate,...

Part 3 - Apportionment at Beginning and End of Income Interest -

Part 4 - Allocation of Receipts During Administration of Trust

§ 35-6-402. Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...

§ 35-6-404. Principal Receipts - A trustee shall allocate to principal:

§ 35-6-405. Rental Property - To the extent that a trustee accounts for receipts from...

§ 35-6-408. Insubstantial Allocations Not Required - If a trustee determines that an allocation between principal and...

Part 5 - Allocation of Disbursements During Administration of Trust

§ 35-6-501. Disbursements From Income - A trustee shall make the following disbursements from income to...

Part 6 - Miscellaneous Provisions

§ 35-6-601. Application and Construction of Chapter 6 - Section 35-15-1101 controls all application and construction of chapter 6.

§ 35-6-602. Application of Act to Existing Trusts and Estates - This act applies to every trust or decedent's estate existing...