Loading...
HomeMy WebLinkAbout1293 i 79 528 C P~ of said dividends as may be designated by the corporation as a return of capital or distribu- tion of assets shall be deemed principal. Where the Trustee shall have the option of receiving a dividend either in cash or in the shares of the declaring corporation, it shell be considered a ca ,h dividend irrespective of ttie choice made by the Trustee. Unless otherwise specifl.cally pro- vided herein, the Trustee shall have absolute discretion in determining whaC is principal or income and w:~at shall be charged or credited to cLtl;er, and the- judgment o£ the Trustee shall bind everyone beneficially int-erested hereunder; {~rc~vi~icd, ho•~evcr, that oil nncl Ras royalties, . bonuses, production p1y~T~~nts, or other proceeds Ercnn the development or {production of wasting assets held In Trust, shall constitute income rather than principal. The TrusL-ce shall administer f this Trust, and any Trust created hereunder so that the depletion deduction for Federal Income Tah purposes shall be apportioned between the R Trustee and the incom~ Beneficiaries on the basis of the Trust iincome allocable Co each, and no depletion reserve need be maintained by tl~e Trustee. The Trustee may re;y upon the statecnent of the payinK corporation as to whet'~er dividends are paid from profits or earnings, or ere .1 return of ~,i{~it.~l ~~r a distribution of - li - 8floic3~.9 PAGE~~:~1 - f r