West Virginia Code
Chapter 44B. Uniform Principal and Income Act
Article 4. Allocation of Receipts During Administration of Trust

§44B-4-401. Character or Receipts - §44B-4-401. Character or receipts. (a) In this section, "entity" means...

§44B-4-402. Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...

§44B-4-403. Business and Other Activities Conducted by Trustee - (a) If a trustee who conducts a business or other...

§44B-4-404. Principal Receipts - §44B-4-404. Principal receipts. A trustee shall allocate to principal: (1)...

§44B-4-405. Rental Property - To the extent that a trustee accounts for receipts from...

§44B-4-406. Obligation to Pay Money - (a) An amount received as interest, whether determined at a...

§44B-4-407. Insurance Policies and Similar Contracts - (a) Except as otherwise provided in subsection (b), a trustee...

§44B-4-408. Insubstantial Allocations Not Required - §44B-4-408. Insubstantial allocations not required. (a) If a trustee determines...

§44B-4-409. Deferred Compensation, Annuities and Similar Payments - (a) In this section: (1) "Payment" means a payment that...

§44B-4-410. Liquidating Asset - (a) In this section, "liquidating asset" means an asset whose...

§44B-4-411. Minerals, Water and Other Natural Resources - (a) To the extent that a trustee accounts for receipts...

§44B-4-412. Timber - (a) To the extent that a trustee accounts for receipts...

§44B-4-413. Property Not Productive of Income - (a) If a marital deduction is allowed for all or...

§44B-4-414. Derivatives and Options - (a) In this section, "derivative" means a contract or financial...

§44B-4-415. Asset-Backed Securities - (a) In this section, "asset-backed security" means an asset whose...