• § 53-12-400 - When the Right to Income Begins and Ends
  (a) An income beneficiary shall be entitled to net income from the date on which the income interest begins. An income interest shall begin...
• § 53-12-401 - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins
  (a) A trustee shall allocate an income receipt or disbursement to principal if its due date occurs before a decedent dies in the case...
• § 53-12-402 - Apportionment When Income Interest Ends
  (a) As used in this Code section, the term "undistributed income" means net income received before the date on which an income interest ends....

Last modified: October 14, 2016