Nevada Code § 164.870

Allocation of receipts from liquidating assets to income and principal
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1. As used in this section, liquidating
asset means an asset whose value will diminish or terminate because the asset
is expected to produce receipts for a period of limited duration. The term
includes a leasehold, patent, copyright, royalty right and right to receive
payments during a period of more than 1 year under an arrangement that does not
provide for the payment of interest on the unpaid balance. The term does not include
a payment subject to NRS 164.865 ,
resources subject to NRS 164.875 , timber
subject to NRS 164.880 , an activity
subject to NRS 164.890 , an asset subject
to NRS 164.895 , or any asset for which
the trustee establishes a reserve for depreciation under NRS 164.910 .
2. A trustee shall allocate to income 10
percent of the receipts from a liquidating asset and the balance to principal.

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