Mississippi Code
Chapter 17 - Mississippi Principal and Income Act of 2013
Article 4 - Allocation of Receipts During Administration of Trust

§ 91-17-401. Character of receipt - In this section, "entity" means a corporation, partnership, limited liability...

§ 91-17-402. Distribution from trust or estate - A trustee shall allocate to income an amount received as...

§ 91-17-403. Business and other activities conducted by trustee - If a trustee who conducts a business or other activity...

§ 91-17-404. Principal receipts - A trustee shall allocate to principal:

§ 91-17-405. Rental property - To the extent that a trustee accounts for receipts from...

§ 91-17-406. Obligation to pay money - An amount received as interest, whether determined at a fixed,...

§ 91-17-407. Insurance policies and similar contracts - Except as otherwise provided in subsection (b), a trustee shall...

§ 91-17-408. Insubstantial allocations not required - If a trustee determines that an allocation between principal and...

§ 91-17-409. Deferred compensation, annuities, and similar payments - In this section: To the extent that a payment is...

§ 91-17-410. Liquidating asset - In this section, "liquidating asset" means an asset whose value...

§ 91-17-411. Minerals, water, and other natural resources - To the extent that a trustee accounts for receipts from...

§ 91-17-412. Timber - To the extent that a trustee accounts for receipts from...

§ 91-17-413. Property not productive of income - If a marital deduction is allowed for all or part...

§ 91-17-414. Derivative and options - In this section, "derivative" means a contract or financial instrument...

§ 91-17-415. Asset-backed securities - In this section, "asset-backed security" means an asset whose value...