Apportionment at Beginning and End of Income Interest

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This is Article 9 of the Code of Virginia, titled “Apportionment at Beginning and End of Income Interest.” It is part of Chapter 10.1 “Uniform Fiduciary Income And Principal Act”, which is part of Subtitle III “Trusts”, which is part of Title 64.2 “Wills, Trusts, and Fiduciaries”.

It’s comprised of the following 3 sections.

§ 64.2-1073	When right to income begins and ends
§ 64.2-1074	Apportionment of receipts and disbursements when decedent dies or income interest begins
§ 64.2-1075	Apportionment when income interest ends