Montana · Statutes
Part 4
33 sections
33 sections
- Mont. Code Ann. § 72-34-42172-34-421 Short title
- Mont. Code Ann. § 72-34-42272-34-422 Definitions
- Mont. Code Ann. § 72-34-42372-34-423 Allocation between principal and income -- impartial exercise of discretion
- Mont. Code Ann. § 72-34-42472-34-424 Adjustments between principal and income
- Mont. Code Ann. § 72-34-42572-34-425 Notice of proposed action -- objections by beneficiary -- liability of trustee -- proceedings
- Mont. Code Ann. § 72-34-42672-34-426 Proceedings relating to adjustments -- remedy
- Mont. Code Ann. § 72-34-42772-34-427 Application of part
- Mont. Code Ann. § 72-34-42872-34-428 Rules applicable after decedent's death or termination of income interest
- Mont. Code Ann. § 72-34-42972-34-429 Beneficiary's portion of net income -- maintenance of records -- distribution date
- Mont. Code Ann. § 72-34-43072-34-430 Beneficiary's entitlement to net income -- assets subject to trust -- assets subject to successive income interest -- termination of income interest
- Mont. Code Ann. § 72-34-43172-34-431 Allocation of income receipt or disbursement
- Mont. Code Ann. § 72-34-43272-34-432 Undistributed income -- definition -- payment to beneficiary
- Mont. Code Ann. § 72-34-43372-34-433 Allocation of receipts to income or principal -- entity defined
- Mont. Code Ann. § 72-34-43472-34-434 Allocation of amounts received from specified trusts or estates
- Mont. Code Ann. § 72-34-43572-34-435 Separate accounting records for business or other activity
- Mont. Code Ann. § 72-34-43672-34-436 Amounts allocated to principal
- Mont. Code Ann. § 72-34-43772-34-437 Amounts received from rental property allocation
- Mont. Code Ann. § 72-34-43872-34-438 Interest on obligation to pay money -- allocation
- Mont. Code Ann. § 72-34-43972-34-439 Life insurance policy proceeds -- proceeds of contracts insuring against certain losses -- allocation
- Mont. Code Ann. § 72-34-44072-34-440 Insubstantial allocation -- allocation of entire amount to principal -- exceptions
- Mont. Code Ann. § 72-34-44172-34-441 Payments 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. § 72-34-44272-34-442 Receipts from liquidating assets -- allocation
- Mont. Code Ann. § 72-34-44372-34-443 Receipts from mineral interests and other natural resources -- allocation
- Mont. Code Ann. § 72-34-44472-34-444 Receipts from sale of timber and related products -- allocation
- Mont. Code Ann. § 72-34-44572-34-445 Increasing income in order to maintain marital deduction
- Mont. Code Ann. § 72-34-44672-34-446 Transactions in derivatives -- allocations of receipts and disbursements -- options to buy or sell property -- allocation of amounts received or paid
- Mont. Code Ann. § 72-34-44772-34-447 Payments from collateral financial assets and payments in exchange for interest in asset-backed security -- allocation
- Mont. Code Ann. § 72-34-44872-34-448 Disbursements from income
- Mont. Code Ann. § 72-34-44972-34-449 Disbursements from principal
- Mont. Code Ann. § 72-34-45072-34-450 Assets subject to depreciation -- transfer from income to principal of portion of net cash receipts
- Mont. Code Ann. § 72-34-45172-34-451 Transfer from income to principal in anticipation of principal disbursement
- Mont. Code Ann. § 72-34-45272-34-452 Payment of taxes
- Mont. Code Ann. § 72-34-45372-34-453 Adjustments between principal and income in certain cases