California Codes, Civil Code - CIV, Division 2 — Property, Part 1 — Property in General, Title 2 — Ownership, Chapter 2.6 — Legal Estates Principal and Income Law, Section 731.10
Where any part of the principal consists of animals employed in business, the provisions of Section 731.09 shall apply; and in other cases where the animals are held as a part of the principal partly or wholly because of the offspring or increase which they are expected to produce, all offspring or increase shall be deemed principal to the extent necessary to maintain the original number of such animals and the remainder shall be deemed income; and in all other cases such offspring or increase shall be deemed income.
Notes
Applies the business profits rule to animals employed in a business, and where animals are held as principal partly or wholly for the offspring they are expected to produce, treats offspring as principal only to the extent needed to keep the original number, with the rest as income. Treats offspring as income in all other cases.
Use as reference
Lexinter.net | California Code, Civil Code - CIV § 731.10 | https://laws.lexinter.net/codes/california/civil-code/division-2/part-1/title-2/chapter-2-6/section-731-10