District of Columbia · Statutes
Chapter 48. Principal and Income; Uniform Law.
33 sections
33 sections
- D.C. Code § 28-4801.01Short title.
- D.C. Code § 28-4801.02Definitions.
- D.C. Code § 28-4801.03Fiduciary duties; general principles.
- D.C. Code § 28-4801.04Trustee’s power to adjust.
- D.C. Code § 28-4802.01Determination and distribution of net income.
- D.C. Code § 28-4802.02Distribution to residuary and remainder beneficiaries.
- D.C. Code § 28-4803.01When right to income begins and ends.
- D.C. Code § 28-4803.02Apportionment of receipts and disbursements when decedent dies or income interest begins.
- D.C. Code § 28-4803.03Apportionment when income interest ends.
- D.C. Code § 28-4804.01Character of receipts.
- D.C. Code § 28-4804.02Distribution from trust or estate.
- D.C. Code § 28-4804.03Business and other activities conducted by trustee.
- D.C. Code § 28-4804.04Principal receipts.
- D.C. Code § 28-4804.05Rental property.
- D.C. Code § 28-4804.06Obligation to pay money.
- D.C. Code § 28-4804.07Insurance policies and similar contracts.
- D.C. Code § 28-4804.08Insubstantial allocations not required.
- D.C. Code § 28-4804.09Deferred compensation, annuities, and similar payments.
- D.C. Code § 28-4804.10Liquidating asset.
- D.C. Code § 28-4804.11Minerals, water, and other natural resources.
- D.C. Code § 28-4804.12Timber.
- D.C. Code § 28-4804.13Property not productive of income.
- D.C. Code § 28-4804.14Derivatives and options.
- D.C. Code § 28-4804.15Asset-backed securities.
- D.C. Code § 28-4805.01Disbursements from income.
- D.C. Code § 28-4805.02Disbursements from principal.
- D.C. Code § 28-4805.03Transfers from income to principal for depreciation.
- D.C. Code § 28-4805.04Transfers from income to reimburse principal.
- D.C. Code § 28-4805.05Income taxes.
- D.C. Code § 28-4805.06Adjustments between principal and income because of taxes.
- D.C. Code § 28-4806.01Uniformity of application and construction.
- D.C. Code § 28-4806.02Application of chapter to existing trusts and estates.
- D.C. Code § 28-4806.03Transitional matters.