--- title: O.C.G.A. § 53-4-60. Income, profit, or increase of specific testamentary gifts. collection: code id: 53-4-60 cite_as: O.C.G.A. § 53-4-60 (2025) canonical_url: https://georgiacommons.org/code/53-4-60 md_url: https://georgiacommons.org/code/53-4-60.md text_url: https://georgiacommons.org/code/53-4-60/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=436 date: 2025 status: active corpus_version: 2025-supplement-89aa39ab3c68 license: CC0-1.0 publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/code/53-4.md previous: https://georgiacommons.org/code/53-4-59.md next: https://georgiacommons.org/code/53-4-61.md index: https://georgiacommons.org/code/index.md version: the only printed version in_force: true current_through: Including Acts of the 2025 Regular Session of the General Assembly heading_path: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / WILLS / CONSTRUCTION OF WILL; TESTAMENTARY GIFTS --- # O.C.G.A. § 53-4-60. Income, profit, or increase of specific testamentary gifts. The income, profit, or increase of specific testamentary gifts, as a general rule, goes with the gift though the time of enjoyment or vesting may be postponed. ## History Code 1981, § 53-4-60, enacted by Ga. L. 1996, p. 504, § 10. ## Law Reviews For article, ‘‘The Time Gap in Wills: Shifting Assets and Shrinking Estates — Obsolescence and Testamentary Planning in Georgia,’’ see 6 Ga. L. Rev. 649 (1972). For note, ‘‘Determining Principal and Income Allocation in Georgia Trusts,’’ see 8 Ga. St. B.J. 564 (1972).