This is a handy version of the California Principal and Income Act. The Table of Contents
makes it a lot easier to find what you are looking for.
Click on a section number in the left column to display the desired section(s). Use the Back button on your browser to return to this Table of Contents.
Sections are annotated via links to the National UPIA which includes comments and examples.
| From Section | To Section | Description |
| 16320 | 16328 | Name of the Act; Definitions |
| 16335 | Allocating Receipts and Disbursements | |
| 16336 | Trustee's Power to Adjust | |
| 16336.4 | Conversion to Unitrust | |
| 16336.5 | Conditions for Conversion to Unitrust | |
| 16336.6 | Reconversion From Unitrust | |
| 16336.7 | No Duty to Convert or Reconvert | |
| 16337 | 16339 | Miscellaneous Provisions Regarding Adjustments |
| 16340 | 16341 | General Rules Regarding Income and Principal Distributions |
| 16345 | 16347 | Apportioning at Beginning or End of Income Interest |
| 16350 | Receipts from Entities: Corporations, Partnerships, LLCs, etc. | |
| 16351 | Receipts from Fiduciaries | |
| 16352 | Accounting for Operation of Business, Rentals, Farm, etc. | |
| 16355 | Items Usually Allocated to Principal | |
| 16356 | Receipts from Rental Property | |
| 16357 | Receipts of Interest | |
| 16358 | Receipts of Insurance Proceeds | |
| 16360 | Treatment of Insubstantial Amounts | |
| 16361 | Distributions From Pensions, Annuities, IRAs, etc. | |
| 16362 | Liquidating Assets: Patents, Copyrights, Royalties, etc. | |
| 16363 | Mineral Interests, Water, Other Natural Resources | |
| 16364 | Timber Harvest | |
| 16365 | Additional Requirements: Marital Deduction Trusts | |
| 16366 | 16367 | Receipts from Derivatives and Asset Backed Securities |
| 16370 | Disbursements from Income | |
| 16371 | Disbursements from Principal | |
| 16372 | Reserve for Wear and Tear etc. of Depreciable Assets | |
| 16373 | Major Repairs, Capital Improvements, etc. | |
| 16374 | 16375 | Payment of Taxes Related to Income or Principal |
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| 1060 | 1064 | Format of Accounts to the Court |
| 10800 | 10805 | Compensation of Personal Representative |
| 10810 | 10814 | Compensation of Attorney |