(2) A fiduciary may presume an allocation is insubstantial under subsection (1) of
this section if:
(a) The amount of the allocation would increase or decrease net income in an accounting
period, as determined before the allocation, by less than 10 percent; and
(b) The asset producing the receipt to be allocated has a fair market value less than
10 percent of the total fair market value of the assets owned or held by the fiduciary
at the beginning of the accounting period.
(3) The power to make a determination under subsection (1) of this section may be:
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