Subchapter V. Allocation Of Disbursements During Administration Of Trust. § 28–4805.01. Disbursements from income. § 28–4805.02. Disbursements from principal. § 28–4805.03. Transfers from income to principal for depreciation. § 28–4805.04. Transfers from income to reimburse principal. § 28–4805.05. Income taxes. § 28–4805.06. Adjustments between principal and income because of taxes.