Subchapter

Allocation of Receipts During Administration of Trust

Del. Code tit. 12, §§ 61-401— Character of receipts
Del. Code tit. 12, §§ 61-402— Distribution from trust or estate
Del. Code tit. 12, §§ 61-403— Business and other activities conducted by an estate
Del. Code tit. 12, §§ 61-404— Principal receipts
Del. Code tit. 12, §§ 61-405— Rental property
Del. Code tit. 12, §§ 61-406— Obligation to pay money
Del. Code tit. 12, §§ 61-407— Insurance policies and similar contracts
Del. Code tit. 12, §§ 61-408— Insubstantial allocations not required
Del. Code tit. 12, §§ 61-409— Deferred compensation, annuities, and similar payments
Del. Code tit. 12, §§ 61-410— Liquidating asset
Del. Code tit. 12, §§ 61-411— Minerals, water and other natural resources
Del. Code tit. 12, §§ 61-412— Timber
Del. Code tit. 12, §§ 61-413— Property not productive of income
Del. Code tit. 12, §§ 61-414— Derivatives and options
Del. Code tit. 12, §§ 61-415— Asset-backed securities