Delaware Code
Chapter 61. DELAWARE UNIFORM PRINCIPAL AND INCOME ACT
Subchapter V. Allocation of Disbursements During Administration of Trust

§ 61-501. Disbursements from income. - A trustee shall make the following disbursements from income to...

§ 61-502. Disbursements from principal. - (a) A trustee shall make the following disbursements from principal:...

§ 61-503. Transfers from income to principal for depreciation. - (a) In this section, “depreciation” means a reduction in value...

§ 61-504. Transfers from income to reimburse principal. - (a) If a trustee makes or expects to make a...

§ 61-505. Income taxes. - (a) A tax required to be paid by a trustee...

§ 61-506. Adjustments between principal and income because of taxes. - (a) A fiduciary may make adjustments between principal and income...