District Of Columbia § 28-4804.04 - Principal receipts.

To the extent not allocated to income under this chapter, assets received from a transferor during the transferor’s lifetime, a decedent’s estate, a trust with a terminating income interest, or a payer under a contract naming the trust or its trustee as beneficiary;

Money or other property received from the sale, exchange, liquidation, or change in form of a principal asset, including realized profit, subject to this subchapter;

Amounts recovered from third parties to reimburse the trust because of disbursements described in or for other reasons to the extent not based on the loss of income;

Proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income;

Net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and

Other receipts as provided in .