§ 1027 Principal Part Determination

• •If two things are equally important, the one with higher value is the principal part.
• •If their values are almost the same, the item that takes up more space or is bulkier is the principal part.
• •This decides which item is treated as the main one for legal splits.

During a divorce, a family must split a house and a car that are worth about the same amount.

The rule says the house is the principal part if it is worth a little more or is larger in size, so it gets treated as the main asset for dividing the rest of the property.