Delaware Code
Chapter 61. DELAWARE UNIFORM PRINCIPAL AND INCOME ACT
Subchapter III. Apportionment at Beginning and End of Income Interest

§ 61-301. When right to income begins and ends. - (a) An income beneficiary is entitled to net income from...

§ 61-302. Apportionment of receipts and disbursements when decedent dies or income interest begins. - (a) A trustee shall allocate an income receipt or disbursement...

§ 61-303. Apportionment when income interest ends. - (a) In this section, “undistributed income” means net income received...