Section 4.10 Receipts From Trusts and Estates
| Library | Trusts and Powers 2013 Supp |
B. (§4.10) Receipts From Trusts and Estates
The treatment of distributions from trusts and estates depends on the nature of the interest the receiving trust holds. If a trust has an interest other than a purchased interest, the trustee is to allocate to income an amount received as a distribution of income from the other trust or estate. The trustee is to allocate to principal an amount received as a distribution of principal from the other trust or estate. Section 469.425, RSMo Supp. 2005.
If the trustee...
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