District of Columbia Code
Chapter 48 - Principal and Income; Uniform Law
Subchapter IV - Allocation of Receipts During Administration of Trust

Subpart 1 - Receipts From Entities

§ 28–4804.01. Character of receipts - (a) For the purposes of this section, the term “entity”...

§ 28–4804.02. Distribution from trust or estate - A trustee shall allocate to income an amount received as...

§ 28–4804.03. Business and other activities conducted by trustee - (a) If a trustee who conducts a business or other...

Subpart 2 - Receipts Not Normally Apportioned

§ 28–4804.04. Principal receipts - A trustee shall allocate to principal: (1) To the extent...

§ 28–4804.05. Rental property - To the extent that a trustee accounts for receipts from...

§ 28–4804.06. Obligation to pay money - (a) An amount received as interest, whether determined at a...

§ 28–4804.07. Insurance policies and similar contracts - (a) Except as otherwise provided in subsection (b) of this...

Subpart 3 - Receipts Normally Apportioned

§ 28–4804.08. Insubstantial allocations not required - If a trustee determines that an allocation between principal and...

§ 28–4804.09. Deferred compensation, annuities, and similar payments - (a) For the purposes of this section, the term: (1)...

§ 28–4804.10. Liquidating asset - (a) For the purposes of this section, the term “liquidating...

§ 28–4804.11. Minerals, water, and other natural resources - (a) To the extent that a trustee accounts for receipts...

§ 28–4804.12. Timber - (a) To the extent that a trustee accounts for receipts...

§ 28–4804.13. Property not productive of income - (a) If a marital deduction is allowed for all or...

§ 28–4804.14. Derivatives and options - (a) For the purposes of this section, the term “derivative”...

§ 28–4804.15. Asset-backed securities - (a) For the purposes of this section, the term “asset-backed...