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11-A-4.8 - Insubstantial Allocations Not Required - (1) the amount of the allocation would increase or decrease...
11-A-4.9 - Deferred Compensation, Annuities, and Similar Payments - (a) In this section, "payment" means a payment that a...
11-A-4.10 - Liquidating Asset - (a) In this section, "liquidating asset" means an asset whose...
11-A-4.11 - Minerals, Water, and Other Natural Resources - (a) To the extent that a trustee accounts for receipts...
11-A-4.12 - Timber - (a) To the extent that a trustee accounts for receipts...
11-A-4.13 - Property Not Productive of Income - (a) If a gift tax or estate tax marital deduction...
11-A-4.14 - Derivatives and Options - (a) In this section, "derivative" means a contract or financial...
11-A-4.15 - Asset-Backed Securities - (a) In this section, "asset-backed security" means an asset whose...