2006 Georgia Code - 53-12-216

53-12-216. If a trustee uses any part of the principal in the operation of a business, including an agricultural or farming operation, the net profits and losses of the business shall be computed in accordance with recognized methods of accounting for a comparable business. Net profits from a business are income. If a loss results in any fiscal or calendar year, the loss falls on principal and shall not be carried into any other fiscal or calendar year for purposes of calculating net income.

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