{"data":{"id":"us-az/a.r.s.-14-7411","jurisdiction":"us-az","citation":"A.R.S. § 14-7411","heading":"Distribution from trust or estate","body":"A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity or a decedent or donor transfers an interest in such a trust to a trustee, section 14-7410 or 14-7424 applies to a receipt from the trust.","path":["Title 14 Trusts, Estates and Protective Proceedings"],"source_url":"https://www.azleg.gov/ars/14/07411.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"7ff173dcdd9ead86d0af0414a7265e67b6a067db3ee72aca477a54b65d09e6a3","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-14-7410","next":"us-az/a.r.s.-14-7412"},"notice":"GroundRules: Original legal text. Not legal advice."}