Legislation
SUBPART 3
Receipts Normally Apportioned
Estates, Powers & Trusts (EPT) CHAPTER 17-B, ARTICLE 11-A, PART 4
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SECTION 11-A-4.8Insubstantial allocations not required
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SECTION 11-A-4.9Deferred compensation, annuities, and similar payments
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SECTION 11-A-4.10Liquidating asset
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SECTION 11-A-4.11Minerals, water, and other natural resources
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SECTION 11-A-4.12Timber
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SECTION 11-A-4.13Property not productive of income
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SECTION 11-A-4.14Derivatives and options
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SECTION 11-A-4.15Asset-backed securities
SUBPART 3. RECEIPTS NORMALLY APPORTIONED