Section 11-A-4.13. Property not productive of income

(a)  If  a gift tax or estate tax marital deduction is allowed for all
  or part of a trust whose assets consist substantially of  property  that
  does  not  provide  the spouse with sufficient income from or use of the
  trust assets, and  if  the  amounts  that  the  trustee  transfers  from
  principal to income under paragraph 11-2.3 (b)(5) and distributes to the
  spouse   from   principal  pursuant  to  the  terms  of  the  trust  are
  insufficient  to  provide  the  spouse  with  the  beneficial  enjoyment
  required  to  obtain  the  marital deduction, the spouse may require the
  trustee to make property productive of income, convert property within a
  reasonable time, or exercise the power  conferred  by  paragraph  11-2.3
  (b)(5). The trustee may decide which action or combination of actions to
  take.
    (b)  In cases not governed by paragraph (a), proceeds from the sale or
  other disposition of an asset are principal without regard to the amount
  of income the asset produces during any accounting period.