8163 - Discretionary allocation of disbursements.

     § 8163.  Discretionary allocation of disbursements.        Subject to sections 8161 (relating to mandatory disbursements     from income) and 8162 (relating to mandatory disbursements from     principal), a trustee may, in the trustee's discretion, allocate     to income or principal or partly to each ordinary expenses     incurred in connection with the administration, management or     preservation of trust property and the distribution of income,     including, but not limited to, the compensation of the trustee     and of any person providing investment advisory, custodian or     income tax return preparation services to the trustee.        Cross References.  Section 8163 is referred to in sections     8150, 8165 of this title.