Subchapter E. Allocation of Disbursements During Administration of Trust

• § 8161. Mandatory Disbursements from Income
• § 8162. Mandatory Disbursements from Principal
• § 8163. Discretionary Allocation of Disbursements
• § 8164. Transfers from Income to Principal for Depreciation
• § 8165. Transfers from Income to Reimburse Principal
• § 8166. Income Taxes
• § 8167. Adjustments Between Principal and Income Because of Taxes