§ 55-1A-28 Creation of reserves.

SD Codified L § 55-1A-28 (2019) (N/A)
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55-1A-28. Creation of reserves. A trustee may create reserves out of income for depreciation, obsolescence, or amortization, or for the depletion of mineral or timber properties.

Source: SL 1979, ch 336, § 28.