West Virginia Code
Chapter 44B. Uniform Principal and Income Act
Article 5. Allocation of Disbursements During Administration of Trust

§44B-5-501. Disbursements From Income - A trustee shall make the following disbursements from income to...

§44B-5-502. Disbursements From Principal - (a) A trustee shall make the following disbursements from principal:...

§44B-5-503. Transfers From Income to Principal for Depreciation - (a) In this section, "depreciation" means a reduction in value...

§44B-5-504. Transfers From Income to Reimburse Principal - (a) If a trustee makes or expects to make a...

§44B-5-505. Income Taxes - (a) A tax required to be paid by a trustee...

§44B-5-506. Adjustments Between Principal and Income Because of Taxes - (a) A fiduciary may make adjustments between principal and income...

§44B-5-507. Effect on Marital Deduction - If a marital deduction gift is made in trust, in...