"Income" defined
Sec. 4. As used in this chapter, "income" means money or
property that a fiduciary receives as current return from a principal
asset. The term includes a portion of receipts from a sale, exchange,
or liquidation of a principal asset, to the extent provided in sections
21 through 35 of this chapter.
As added by P.L.84-2002, SEC.2.
Last modified: May 27, 2006