159-2004-4 - ARTICLE 4 (555.801...555.815)
- Section 555.801 - “Entity” defined; allocation to income money received; allocation of receipts to principal; money received in partial liquidation; limitation; statement by entity on source or charac
- Section 555.802 - Income; principal; allocation of amounts received as distributions from trust or purchased interest.
- Section 555.803 - Separate accounting for business or other activity.
- Section 555.804 - Principal; allocations.
- Section 555.805 - Receipts from rental property.
- Section 555.806 - Interest received; allocation to income; proceeds of sale; allocation to principal.
- Section 555.807 - Life insurance proceeds; other contracts; allocations.
- Section 555.808 - Insubstantial allocation.
- Section 555.809 - Payment allocation.
- Section 555.810 - Liquidating asset; allocation of receipts.
- Section 555.811 - Receipts from minerals, water, or other natural resources; allocations.
- Section 555.812 - Net receipts from sale of timber; allocations.
- Section 555.813 - Marital deduction; insufficient income from or use of trust assets; actions to be taken by trustee.
- Section 555.814 - Derivative transactions; gain or loss realized from exercise of option; allocations.
- Section 555.815 - Asset-backed security; allocation of payments.