• § 53-12-410 - Character of Receipts
  (a) As used in this Code section, the term "entity" means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust,...
• § 53-12-411 - Distribution From Trust or Estate
  A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust...
• § 53-12-412 - Business and Other Activities Conducted by Trustee
  (a) If a trustee who conducts a business or other activity determines that it is in the best interest of all the beneficiaries to...

Last modified: October 14, 2016