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DIVISION 9. TRUST LAW 15000-19530›PART 4. TRUST ADMINISTRATION 16000-16504›CHAPTER 3. Uniform Principal and Income Act 16320-16375›ARTICLE 1. Short Title and Definitions 16320-16328

§ 16322

California Probate Code · 2020-11 edition · updated 2026-10-04 · California

“Accounting period” means a calendar year unless another 12-month period is selected by a fiduciary. The term includes a portion of a calendar year or other 12-month period that begins when an income interest begins or ends when an income interest ends.

(Added by Stats. 1999, Ch. 145, Sec. 5. Effective January 1, 2000.)

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California Probate Code

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