Georgia Code
Article 17 - Georgia Principal and Income Act
Part 4 - Allocation of Receipts During Administration of Trust

Subpart 1 - Receipts From Entities

§ 53-12-410. Character of Receipts - History. Code 1981, § 53-12-410 , enacted by Ga. L....

§ 53-12-411. Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...

§ 53-12-412. Business and Other Activities Conducted by Trustee - History. Code 1981, § 53-12-412 , enacted by Ga. L....

Subpart 2 - Receipts Not Normally Apportioned

§ 53-12-420. Principal Receipts - A trustee shall allocate to principal: History. Code 1981, §...

§ 53-12-421. Rental Property - To the extent that a trustee accounts for receipts from...

§ 53-12-422. Obligation to Pay Money - History. Code 1981, § 53-12-422 , enacted by Ga. L....

§ 53-12-423. Insurance Policies and Similar Contracts - History. Code 1981, § 53-12-423 , enacted by Ga. L....

§ 53-12-424. Insubstantial Allocations Not Required - If a trustee determines that an allocation between principal and...

§ 53-12-425. Deferred Compensation, Annuities, and Similar Payments - History. Code 1981, § 53-12-425 , enacted by Ga. L....

§ 53-12-426. Liquidating Asset - History. Code 1981, § 53-12-426 , enacted by Ga. L....

§ 53-12-427. Minerals, Water, and Other Natural Resources - History. Code 1981, § 53-12-427 , enacted by Ga. L....

§ 53-12-428. Timber - History. Code 1981, § 53-12-428 , enacted by Ga. L....

§ 53-12-429. Property Not Productive of Income - History. Code 1981, § 53-12-429 , enacted by Ga. L....

§ 53-12-430. Derivatives and Options - History. Code 1981, § 53-12-430 , enacted by Ga. L....

§ 53-12-431. Asset-Backed Securities - History. Code 1981, § 53-12-431 , enacted by Ga. L....