Montana · Statutes
Part 4
33 sections
33 sections
- Mont. Code Ann. § 72-34-421Short title
- Mont. Code Ann. § 72-34-422Definitions
- Mont. Code Ann. § 72-34-423Allocation between principal and income -- impartial exercise of discretion
- Mont. Code Ann. § 72-34-424Adjustments between principal and income
- Mont. Code Ann. § 72-34-425Notice of proposed action -- objections by beneficiary -- liability of trustee -- proceedings
- Mont. Code Ann. § 72-34-426Proceedings relating to adjustments -- remedy
- Mont. Code Ann. § 72-34-427Application of part
- Mont. Code Ann. § 72-34-428Rules applicable after decedent's death or termination of income interest
- Mont. Code Ann. § 72-34-429Beneficiary's portion of net income -- maintenance of records -- distribution date
- Mont. Code Ann. § 72-34-430Beneficiary's entitlement to net income -- assets subject to trust -- assets subject to successive income interest -- termination of income interest
- Mont. Code Ann. § 72-34-431Allocation of income receipt or disbursement
- Mont. Code Ann. § 72-34-432Undistributed income -- definition -- payment to beneficiary
- Mont. Code Ann. § 72-34-433Allocation of receipts to income or principal -- entity defined
- Mont. Code Ann. § 72-34-434Allocation of amounts received from specified trusts or estates
- Mont. Code Ann. § 72-34-435Separate accounting records for business or other activity
- Mont. Code Ann. § 72-34-436Amounts allocated to principal
- Mont. Code Ann. § 72-34-437Amounts received from rental property allocation
- Mont. Code Ann. § 72-34-438Interest on obligation to pay money -- allocation
- Mont. Code Ann. § 72-34-439Life insurance policy proceeds -- proceeds of contracts insuring against certain losses -- allocation
- Mont. Code Ann. § 72-34-440Insubstantial allocation -- allocation of entire amount to principal -- exceptions
- Mont. Code Ann. § 72-34-441Payments characterized as interest or dividend -- allocation to income -- allocation of other payments -- excess allocation to income in order to obtain estate tax marital deduction
- Mont. Code Ann. § 72-34-442Receipts from liquidating assets -- allocation
- Mont. Code Ann. § 72-34-443Receipts from mineral interests and other natural resources -- allocation
- Mont. Code Ann. § 72-34-444Receipts from sale of timber and related products -- allocation
- Mont. Code Ann. § 72-34-445Increasing income in order to maintain marital deduction
- Mont. Code Ann. § 72-34-446Transactions in derivatives -- allocations of receipts and disbursements -- options to buy or sell property -- allocation of amounts received or paid
- Mont. Code Ann. § 72-34-447Payments from collateral financial assets and payments in exchange for interest in asset-backed security -- allocation
- Mont. Code Ann. § 72-34-448Disbursements from income
- Mont. Code Ann. § 72-34-449Disbursements from principal
- Mont. Code Ann. § 72-34-450Assets subject to depreciation -- transfer from income to principal of portion of net cash receipts
- Mont. Code Ann. § 72-34-451Transfer from income to principal in anticipation of principal disbursement
- Mont. Code Ann. § 72-34-452Payment of taxes
- Mont. Code Ann. § 72-34-453Adjustments between principal and income in certain cases