1.  Assets received.  To the extent not allocated to income under this Part, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payor under a contract naming the trust or its trustee as beneficiary;  

2.  Received from sale, exchange, liquidation or change in form of asset.  Money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit, subject to this subpart;  

3.  Reimbursements because of disbursements.  Amounts recovered from 3rd parties to reimburse the trust because of disbursements described in section 7‑462, subsection 1, paragraph G or for other reasons to the extent not based on the loss of income;  

4.  Proceeds of property taken by eminent domain.  Proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income;  

5.  Net income without beneficiary.  Net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and  

6.  Other receipts.  Other receipts as provided in sections 7‑448 to 7‑455.