Chapter 203D - MASSACHUSETTS PRINCIPAL AND INCOME ACT
- Section 203D:1 - Short title
- Section 203D:2 - Definitions
- Section 203D:3 - Duties of fiduciary
- Section 203D:4 - Adjustment between principal and income
- Section 203D:5 - Exercise of discretion
- Section 203D:6 - Rules upon decedent's death
- Section 203D:7 - Distribution of assets
- Section 203D:8 - Income beneficiary
- Section 203D:8A - Allocation to income or principal
- Section 203D:9 - Mandatory income beneficiary
- Section 203D:10 - Allocation to income or principal
- Section 203D:11 - Distribution of income from a trust
- Section 203D:12 - Separate accounting
- Section 203D:13 - Allocation to principal
- Section 203D:14 - Rental income
- Section 203D:15 - Amount received as interest
- Section 203D:16 - Allocation to principal
- Section 203D:17 - Allocation of entire amount of insubstantial sums to principal
- Section 203D:18 - Interest and dividends
- Section 203D:19 - Liquidating assets
- Section 203D:20 - Natural resources
- Section 203D:21 - Sale of timber and related products
- Section 203D:22 - Marital deduction
- Section 203D:23 - Derivatives
- Section 203D:24 - Interest or other current return
- Section 203D:25 - Disbursements from income
- Section 203D:26 - Disbursements from principal
- Section 203D:27 - Net cash receipts
- Section 203D:28 - Transfers from income over time
- Section 203D:29 - Tax paid by trustee