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11-A-4.1 - Character of Receipts - (a) In this section, "entity" means a corporation, partnership, limited...
11-A-4.2 - Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...
11-A-4.3 - Business and Other Activities Conducted by Trustee - (a) If a trustee who conducts a business or other...