Insubstantial Allocations Not Required
Source:
Section 116.171 — Insubstantial Allocations Not Required, https://statutes.capitol.texas.gov/Docs/PR/htm/PR.116.htm#116.171 (accessed Jun. 5, 2024).
116.001
Short Title 116.002
Definitions 116.003
Uniformity of Application and Construction 116.004
Fiduciary Duties 116.005
Trustee’s Power to Adjust 116.006
Judicial Control of Discretionary Power 116.007
Provisions Regarding Noncharitable Unitrusts 116.051
Determination and Distribution of Net Income 116.052
Distribution to Residuary and Remainder Beneficiaries 116.101
When Right to Income Begins and Ends 116.102
Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins 116.103
Apportionment When Income Interest Ends 116.151
Character of Receipts 116.152
Distribution from Trust or Estate 116.153
Business and Other Activities Conducted by Trustee 116.161
Principal Receipts 116.162
Rental Property 116.163
Obligation to Pay Money 116.164
Insurance Policies and Similar Contracts 116.171
Insubstantial Allocations Not Required 116.172
Deferred Compensation, Annuities, and Similar Payments 116.173
Liquidating Asset 116.174
Minerals, Water, and Other Natural Resources 116.175
Timber 116.176
Property Not Productive of Income 116.177
Derivatives and Options 116.178
Asset-backed Securities 116.201
Disbursements from Income 116.202
Disbursements from Principal 116.203
Transfers from Income to Principal for Depreciation 116.204
Transfers from Income to Reimburse Principal 116.205
Income Taxes 116.206
Adjustments Between Principal and Income Because of Taxes
Short Title 116.002
Definitions 116.003
Uniformity of Application and Construction 116.004
Fiduciary Duties 116.005
Trustee’s Power to Adjust 116.006
Judicial Control of Discretionary Power 116.007
Provisions Regarding Noncharitable Unitrusts 116.051
Determination and Distribution of Net Income 116.052
Distribution to Residuary and Remainder Beneficiaries 116.101
When Right to Income Begins and Ends 116.102
Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins 116.103
Apportionment When Income Interest Ends 116.151
Character of Receipts 116.152
Distribution from Trust or Estate 116.153
Business and Other Activities Conducted by Trustee 116.161
Principal Receipts 116.162
Rental Property 116.163
Obligation to Pay Money 116.164
Insurance Policies and Similar Contracts 116.171
Insubstantial Allocations Not Required 116.172
Deferred Compensation, Annuities, and Similar Payments 116.173
Liquidating Asset 116.174
Minerals, Water, and Other Natural Resources 116.175
Timber 116.176
Property Not Productive of Income 116.177
Derivatives and Options 116.178
Asset-backed Securities 116.201
Disbursements from Income 116.202
Disbursements from Principal 116.203
Transfers from Income to Principal for Depreciation 116.204
Transfers from Income to Reimburse Principal 116.205
Income Taxes 116.206
Adjustments Between Principal and Income Because of Taxes
