Massachusetts General Laws
Chapter 206 - Accounts and Settlements of Executors, Administrators, Guardians, Conservators, Trustees and Receivers
Section 8 - Income From Realty; Accounting; Manner

Section 8. If real estate of a deceased person is used, occupied or taken charge of by an executor or administrator, he shall account for the income and management thereof in the same manner as in the case of personal property.