Code of Alabama
Chapter 3A - Alabama Principal and Income Act.
Article 5 - Allocation of Disbursements During Administration of Trust or Decendent's Estate.

Section 19-3A-501 - Disbursements From Income. - A trustee shall make the following disbursements from income to...

Section 19-3A-502 - Disbursements From Principal. - (a) A trustee shall make the following disbursements from principal:...

Section 19-3A-503 - Transfers From Income to Principal for Depreciation. - (a) In this section, "depreciation" means a reduction in value...

Section 19-3A-504 - Transfers From Income to Reimburse Principal. - (a) If a fiduciary makes or expects to make a...

Section 19-3A-505 - Income Taxes. - (a) A tax required to be paid by a fiduciary...

Section 19-3A-506 - Adjustments Between Principal and Income Because of Taxes. - (a) A fiduciary may make adjustments between principal and income...