Chapter

Part 3 — Receipts Normally Apportioned

Ark. Code Ann. § 28-70-101— Short title
Ark. Code Ann. § 28-70-102— Definitions
Ark. Code Ann. § 28-70-103— Fiduciary duties — General principles
Ark. Code Ann. § 28-70-104— Trustee's power to adjust
Ark. Code Ann. § 28-70-201— Determination and distribution of net income
Ark. Code Ann. § 28-70-202— Distribution to residuary and remainder beneficiaries
Ark. Code Ann. § 28-70-301— When right to income begins and ends
Ark. Code Ann. § 28-70-302— Apportionment of receipts and disbursements when decedent dies or income interest begins
Ark. Code Ann. § 28-70-303— Apportionment when income interest ends
Ark. Code Ann. § 28-70-401— Character of receipts
Ark. Code Ann. § 28-70-402— Distribution from trust or estate
Ark. Code Ann. § 28-70-403— Business and other activities conducted by trustee
Ark. Code Ann. § 28-70-404— Principal receipts
Ark. Code Ann. § 28-70-405— Rental property
Ark. Code Ann. § 28-70-406— Obligation to pay money
Ark. Code Ann. § 28-70-407— Insurance policies and similar contracts
Ark. Code Ann. § 28-70-408— Insubstantial allocations not required
Ark. Code Ann. § 28-70-409— Deferred compensation, annuities, and similar payments
Ark. Code Ann. § 28-70-410— Liquidating asset
Ark. Code Ann. § 28-70-411— Minerals, water, and other natural resources
Ark. Code Ann. § 28-70-412— Timber
Ark. Code Ann. § 28-70-413— Property not productive of income
Ark. Code Ann. § 28-70-414— Derivatives and options
Ark. Code Ann. § 28-70-415— Asset-backed securities
Ark. Code Ann. § 28-70-501— Disbursements from income
Ark. Code Ann. § 28-70-502— Disbursements from principal
Ark. Code Ann. § 28-70-503— Transfers from income to principal for depreciation
Ark. Code Ann. § 28-70-504— Transfers from income to reimburse principal
Ark. Code Ann. § 28-70-505— Income taxes
Ark. Code Ann. § 28-70-506— Adjustments between principal and income because of taxes
Ark. Code Ann. § 28-70-601— Uniformity of application and construction
Ark. Code Ann. § 28-70-602— Severability clause
Ark. Code Ann. § 28-70-603— [Reserved.]
Ark. Code Ann. § 28-70-604— Effective date
Ark. Code Ann. § 28-70-605— Application of chapter to existing trusts and estates
Ark. Code Ann. § 28-70-606— Transitional matters