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§ 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...