Indiana Code
Chapter 14. Uniform Principal and Income Act
30-2-14-6. "Income Interest" Defined

Sec. 6. As used in this chapter, "income interest" means the right of an income beneficiary to receive all or part of net income, whether the terms of the trust require it to be distributed or authorize it to be distributed in the trustee's discretion.
As added by P.L.84-2002, SEC.2.

Structure Indiana Code

Indiana Code

Title 30. Trusts and Fiduciaries

Article 2. General Provisions

Chapter 14. Uniform Principal and Income Act

30-2-14-0.1. Application of Chapter; Application of Certain Amendments to Chapter

30-2-14-1. "Accounting Period" Defined

30-2-14-2. "Beneficiary" Defined

30-2-14-3. "Fiduciary"

30-2-14-4. "Income" Defined

30-2-14-5. "Income Beneficiary" Defined

30-2-14-6. "Income Interest" Defined

30-2-14-7. "Mandatory Income Interest" Defined

30-2-14-8. "Net Income" Defined

30-2-14-9. "Person" Defined

30-2-14-10. "Principal" Defined

30-2-14-11. "Remainder Beneficiary" Defined

30-2-14-12. "Terms of a Trust"

30-2-14-13. "Trustee" Defined

30-2-14-13.5. Personal Representative as a Fiduciary

30-2-14-14. Allocating Receipts and Disbursements Between Principal and Income

30-2-14-15. Power of Trustee to Adjust Between Principal and Income

30-2-14-16. Notice of Proposed Action

30-2-14-17. Discretionary Powers of Fiduciary; Failure to Exercise Power; Remedies

30-2-14-18. Distributions to Beneficiaries; Payment of Fees and Costs

30-2-14-19. Beneficiary's Share of Net Income

30-2-14-20. Income Interest; Asset Subject to Trust

30-2-14-21. Income Receipts and Disbursements

30-2-14-22. Termination of Mandatory Income Interest

30-2-14-23. Receipts From an Entity

30-2-14-24. Distributions of Principal and Income From Trust or Estate

30-2-14-25. Separate Accounting Records for Business or Activity

30-2-14-26. Receipts and Property Allocated to Principal

30-2-14-27. Rental Property Receipts

30-2-14-28. Obligation to Pay Money to Trustee

30-2-14-29. Life Insurance Policy Proceeds; Proceeds of Other Contracts

30-2-14-30. Insubstantial Allocation Between Principal and Income

30-2-14-31. Allocating Payments to Principal or Income

30-2-14-32. Receipts From Liquidating Asset

30-2-14-33. Receipts From an Interest in Minerals or Other Natural Resources

30-2-14-34. Net Receipts From the Sale of Timber and Related Products

30-2-14-35. Marital Deduction for Trust Assets

30-2-14-36. Transactions in Derivatives; Granting, Acquiring, or Exercising an Option

30-2-14-37. Asset Backed Securities

30-2-14-38. Disbursements From Income

30-2-14-39. Disbursements From Principal

30-2-14-40. Principal Asset Subject to Depreciation

30-2-14-41. Principal Disbursements; Income Transfers to Reimburse Principal or Create Principal Disbursement Reserve

30-2-14-42. Tax Payments

30-2-14-43. Adjustments to Offset Shifting of Economic Interests or Tax Benefits Between Income Beneficiaries and Remainder Beneficiaries

30-2-14-44. Uniformity of the Law