Part 1. GENERAL PROVISIONS AND DEFINITIONS

§ 53-12-380. Short title

§ 53-12-381. Definitions

Part 2. PAYMENT OF INTEREST AND EXPENSES

§ 53-12-390. Payment of interest on pecuniary amount

§ 53-12-391. Payment of expenses

Part 3. APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST

§ 53-12-400. When the right to income begins and ends

§ 53-12-401. Apportionment of receipts and disbursements when decedent dies or income interest begins

§ 53-12-402. Apportionment when income interest ends

Part 4. ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST

Subpart 1. RECEIPTS FROM ENTITIES

§ 53-12-410. Character of receipts

§ 53-12-411. Distribution from trust or estate

§ 53-12-412. Business and other activities conducted by trustee

Subpart 2. RECEIPTS NOT NORMALLY APPORTIONED

§ 53-12-420. Principal receipts

§ 53-12-421. Rental property

§ 53-12-422. Obligation to pay money

§ 53-12-423. Insurance policies and similar contracts

§ 53-12-424. Insubstantial allocations not required

§ 53-12-425. Deferred compensation, annuities, and similar payments

§ 53-12-426. Liquidating asset

§ 53-12-427. Minerals, water, and other natural resources

§ 53-12-428. Timber

§ 53-12-429. Property not productive of income

§ 53-12-430. Derivatives and options

§ 53-12-431. Asset-backed securities

Part 5. ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST

§ 53-12-450. Disbursements from income

§ 53-12-451. Disbursements from principal

§ 53-12-452. Transfers from income to principal for depreciation

§ 53-12-453. Transfers from income to reimburse principal

§ 53-12-454. Income taxes

§ 53-12-455. Adjustments between principal and income because of taxes