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Home My WebLink About0218 . - - - - _ . . _ . ~ . . f . . ~ . i t ; 1 • • . . . r ^ .~,'.a " ' ~ • • . ~ ' ~c ~5~1t~ ~n ~~.1 46 property held hereunder be divided into sharee or be dis ` tributed, to.make distribution in kind or in money, or . p~rtl.y in kind and partly in money, and to allot speci- fic securitieB or property, real or personal or an un- divided interest therein, to any share or part and to fix the v~lues thereof conclusiv~elyj and - O. To detes~aine whether to claim deductions avail- able to me or to my estate on estate t~,tx or on income tax returns, the date upon which.to value my estate for estate tax purposes and whether or not to make any ad- justments on account of any.such election and the extent and manner thereof. NINTH: In allocatinq receipts between principal and in- U,- ~ come, it is hereby directed thati ~ ` ~ A. T'he following shall be allocated to income: 1. All ordinary dfvidends (including dividend - of wastinq asset corp~rations? payable in cash, in stock of the corporation authorizing and declaring the same, in stock of another corporation or in any other property. ~ 2. Capital gains dividends on shares of in- ' vestment ~companies or investmeat trusts, whether payable in ~ cash, in stock, or in cash or in stock at the option of the ` ~ f holder. _ B. The following shall be allocated to principal: 1. Al1 extraordinary dividends payable in cas , ~ in stock of the corporation authorizing and declaring the s , in stock of another corporation or in any other property. # ~ 2. All liquidating dividends, however payable ~ ~ C. The determination by the fiduciary or fiducia- ~ , ries then acting hereunder, as the case may be, as to what dividends shall be considered extraordinary and what dividend ' .ordinary, and what dividends shall be considered liquidating, ~shall be final and conclusive upon all parties interested in ~my estate or in the trust funds. . ~ , D. The entire proceeds, with the exception of ac-~ crued interest and dividends, and increments on discount ~ -10- 3 ~ pcc~ ~ ~ ?~7 ~ .