45 chapters · 845 sections in this title.
20 Pa.C.S. § 8149 § 8149
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(a) General rule.-- (1) The trustee shall allocate to income the greater of: (i) the portion of a payment characterized by the payor as interest or a dividend or a remittance in lieu of interest or a dividend; or (ii) the portion of the payment characterized as imputed interest f…
20 Pa.C.S. § 8150 Liquidating asset
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(a) Allocation.--A trustee shall allocate to income 10% of the receipts from a liquidating asset and the balance to principal. (b) Definition.--As used in this section, the term "liquidating asset" means an asset the value of which will diminish or terminate because the asset is …
20 Pa.C.S. § 8151 Minerals, water and other natural resources
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(a) Allocation for receipts from minerals and other natural resources.--To the extent that a trustee accounts for receipts from an interest in minerals or other natural resources under this section, the trustee shall allocate them as follows: (1) If received as nominal delay rent…
20 Pa.C.S. § 8152 Timber
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(a) Allocation of net receipts.--To the extent that a trustee accounts for receipts from the sale of timber and related products under this section, the trustee shall allocate the net receipts: (1) To income to the extent that the amount of timber removed from the land does not e…