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Section 15-508 - Character of Receipts - (a) In this section, “entity” means a corporation, partnership, limited...
Section 15-509 - Distribution From Trust or Estate - (a) A trustee shall allocate to income an amount received...
Section 15-510 - Separate Accounting Methods in Business and Other Activities Conducted by Trustee - (a) If a trustee who conducts a business or other...
Section 15-511 - Principal Receipts - A trustee shall allocate to principal: (1) To the extent...
Section 15-512 - Rental Property - (a) To the extent that a trustee accounts for receipts...
Section 15-513 - Obligation to Pay Money - (a) An amount received as interest, whether determined at a...
Section 15-514 - Insurance Policies and Similar Contracts - (a) Except as provided in subsection (b) of this section,...
Section 15-515 - Insubstantial Allocations Not Required - (a) (1) If a trustee determines that an allocation between...
Section 15-516 - Deferred Compensation, Annuities, and Similar Payments - (a) (1) In this section the following words have the...
Section 15-517 - Liquidating Asset - (a) (1) In this section, “liquidating asset” means an asset...
Section 15-518 - Minerals, Water, and Other Natural Resources - (a) To the extent that a trustee accounts for receipts...
Section 15-519 - Timber - (a) To the extent that a trustee accounts for receipts...
Section 15-520 - Property Not Productive of Income - (a) (1) If a marital deduction is allowed for all...
Section 15-521 - Derivatives and Options - (a) In this section, “derivative” means a contract or financial...
Section 15-522 - Asset-Backed Securities - (a) (1) In this section, “asset-backed security” means an asset...