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UTAH CODE (Last Updated: January 16, 2015) |
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Title 22. Fiduciaries and Trusts |
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Chapter 3. Uniform Principal and Income Act |
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Part 4. Allocation of Receipts During Administration of Trust |
§ 22-3-401. Receipts from entities -- Character of receipts. |
§ 22-3-402. Receipts from entities -- Distribution from trust or estate. |
§ 22-3-403. Receipts from entities -- Business and other activities conducted by trustee. |
§ 22-3-404. Receipts not normally apportioned -- Principal receipts. |
§ 22-3-405. Receipts not normally apportioned -- Rental property. |
§ 22-3-406. Receipts not normally apportioned -- Obligation to pay money. |
§ 22-3-407. Receipts not normally apportioned -- Insurance policies and similar contracts. |
§ 22-3-408. Receipts normally apportioned -- Insubstantial allocations not required. |
§ 22-3-409. Receipts normally apportioned -- Deferred compensation, annuities, and similar payments. |
§ 22-3-410. Receipts normally apportioned -- Liquidating asset. |
§ 22-3-411. Receipts normally apportioned -- Minerals, water, and other natural resources. |
§ 22-3-412. Receipts normally apportioned -- Timber. |
§ 22-3-413. Receipts normally apportioned -- Property not productive of income. |
§ 22-3-414. Receipts normally apportioned -- Derivatives and options. |
§ 22-3-415. Receipts normally apportioned -- Asset-backed securities. |