id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-18007	Batson, Jr., Ted R.	Net Income with Make-Up Charitable Remainder Unitrusts and the Trustee’s Power to Adjust under Indiana’s Uniform Principal and Income Act	2012	28	.pdf	application/pdf	14392	777	60	Trust income in excess of the stated annuity amount or the annual14 unitrust amount must be added to the trust’s principal.15 A C RT created in conformity with I.R.C. § 664 is exempt from tax unless16 it has unrelated business taxable income. The Intersection of Federal Income Tax Law and State Principal and Income Law.— Treasury Regulation section 1.664-3(a)(1)(i)(b)(3) states that “trust income generally means income as defined under [I.R.C. §] 643(b) and the applicable regulations.”	cache/inlawrev-18007.pdf	txt/inlawrev-18007.txt