Article 1.2. Uniform Fiduciary Income and Principal Act
Part 1. General Provisions
Part 3. Unitrust
- C.R.S. § 15-1.2-301 Definitions
- C.R.S. § 15-1.2-302 Application - Duties and Remedies
- C.R.S. § 15-1.2-303 Authority of Fiduciary
- C.R.S. § 15-1.2-304 Notice
- C.R.S. § 15-1.2-305 Unitrust Policy
- C.R.S. § 15-1.2-306 Unitrust Rate
- C.R.S. § 15-1.2-307 Applicable Value
- C.R.S. § 15-1.2-308 Period
- C.R.S. § 15-1.2-309 Special Tax Benefits - Rules
Part 4. Allocation of Receipts
- C.R.S. § 15-1.2-401 Character of Receipts From Entity - Definitions
- C.R.S. § 15-1.2-402 Distribution From Trust Or Estate
- C.R.S. § 15-1.2-403 Business of Other Activity Conducted By Fiduciary
- C.R.S. § 15-1.2-404 Principal Receipts
- C.R.S. § 15-1.2-405 Rental Property
- C.R.S. § 15-1.2-406 Receipt On Obligation to Be Paid In Money
- C.R.S. § 15-1.2-407 Insurance Policy Or Contract
- C.R.S. § 15-1.2-408 Insubstantial Allocation Not Required
- C.R.S. § 15-1.2-409 Deferred Compensation, Annuity, Or Similar Payment - Definitions
- C.R.S. § 15-1.2-410 Liquidating Asset - Definition
- C.R.S. § 15-1.2-411 Minerals, Water, and Other Natural Resources
- C.R.S. § 15-1.2-412 Timber
- C.R.S. § 15-1.2-413 Marital Deduction Property Not Productive of Income
- C.R.S. § 15-1.2-414 Derivative Or Option - Definition
- C.R.S. § 15-1.2-415 Asset-Backed Security
- C.R.S. § 15-1.2-416 Other Financial Instrument Or Arrangement
Part 5. Allocation of Disbursements
- C.R.S. § 15-1.2-501 Disbursement From Income
- C.R.S. § 15-1.2-502 Disbursement From Principal
- C.R.S. § 15-1.2-503 Transfer From Income to Principal For Depreciation - Definition
- C.R.S. § 15-1.2-504 Reimbursement of Income From Principal
- C.R.S. § 15-1.2-505 Reimbursement of Principal From Income
- C.R.S. § 15-1.2-506 Income Taxes
- C.R.S. § 15-1.2-507 Adjustment Between Income and Principal Because of Taxes
Part 6. Death of Individual Or Termination of Income Interest
Part 7. Apportionment At Beginning and End of Income Interest