Back Up One Level in Table of Contents
72-34-401. Repealed.
72-34-402. Repealed.
72-34-403. Repealed.
72-34-404. Repealed.
72-34-405. Repealed.
72-34-406. Repealed.
72-34-407. Repealed.
72-34-408. Repealed.
72-34-409. Repealed.
72-34-410. Repealed.
72-34-411. Repealed.
72-34-412. Repealed.
72-34-413. through reserved.
72-34-416. Repealed.
72-34-417. through reserved.
72-34-421. Short title.
72-34-422. Definitions.
72-34-423. Allocation between principal and income -- impartial exercise of discretion.
72-34-424. Adjustments between principal and income.
72-34-425. Notice of proposed action -- objections by beneficiary -- liability of trustee -- proceedings.
72-34-426. Proceedings relating to adjustments -- remedy.
72-34-427. Application of part.
72-34-428. Rules applicable after decedent's death or termination of income interest.
72-34-429. Beneficiary's portion of net income -- maintenance of records -- distribution date.
72-34-430. Beneficiary's entitlement to net income -- assets subject to trust -- assets subject to successive income interest -- termination of income interest.
72-34-431. Allocation of income receipt or disbursement.
72-34-432. Undistributed income -- definition -- payment to beneficiary.
72-34-433. Allocation of receipts to income or principal -- entity defined.
72-34-434. Allocation of amounts received from specified trusts or estates.
72-34-435. Separate accounting records for business or other activity.
72-34-436. Amounts allocated to principal.
72-34-437. Amounts received from rental property allocation.
72-34-438. Interest on obligation to pay money -- allocation.
72-34-439. Life insurance policy proceeds -- proceeds of contracts insuring against certain losses -- allocation.
72-34-440. Insubstantial allocation -- allocation of entire amount to principal -- exceptions.
72-34-441. Payments characterized as interest or dividend -- allocation to income -- allocation of other payments -- excess allocation to income in order to obtain estate tax marital deduction.
72-34-442. Receipts from liquidating assets -- allocation.
72-34-443. Receipts from mineral interests and other natural resources -- allocation.
72-34-444. Receipts from sale of timber and related products -- allocation.
72-34-445. Increasing income in order to maintain marital deduction.
72-34-446. Transactions in derivatives -- allocations of receipts and disbursements -- options to buy or sell property -- allocation of amounts received or paid.
72-34-447. Payments from collateral financial assets and payments in exchange for interest in asset-backed security -- allocation.
72-34-448. Disbursements from income.
72-34-449. Disbursements from principal.
72-34-450. Assets subject to depreciation -- transfer from income to principal of portion of net cash receipts.
72-34-451. Transfer from income to principal in anticipation of principal disbursement.
72-34-452. Payment of taxes.
72-34-453. Adjustments between principal and income in certain cases.