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Delaware Code
Title 12
Part VI
61
IV
Allocation of Receipts During Administration of Trust
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61-401
Character of receipts
61-402
Distribution from trust or estate
61-403
Business and other activities conducted by an estate
61-404
Principal receipts
61-405
Rental property
61-406
Obligation to pay money
61-407
Insurance policies and similar contracts
61-408
Insubstantial allocations not required
61-409
Deferred compensation, annuities, and similar payments
61-410
Liquidating asset
61-411
Minerals, water and other natural resources
61-412
Timber
61-413
Property not productive of income
61-414
Derivatives and options
61-415
Asset-backed securities