Arkansas Code Title 28, Subtitle 5, Chapter 70, Subchapter 4, Part 2 - Receipts Not Normally Apportioned
§ 28-70-404 - Principal Receipts.
A trustee shall allocate to principal: (1) to the extent not allocated to income under this chapter, assets received from a transferor during the...
§ 28-70-405 - Rental Property.
To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income an amount...
§ 28-70-406 - Obligation to Pay Money.
(a) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee,...