{"data":{"id":"us-dc/d.c.-code-28-4804.02","jurisdiction":"us-dc","citation":"D.C. Code § 28-4804.02","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, § 28-4804.01 or § 28-4804.15 applies to a receipt from the trust.","path":["Title 28. Commercial Instruments and Transactions. [Enacted title]","Chapter 48. Principal and Income; Uniform Law.","Subchapter IV. Allocation of Receipts During Administration of Trust.","Subpart 1. Receipts From Entities."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/28-4804.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"999d80f14ac81b14c846983beee41dcfa2878c78e4b24452ea0ccfde9bdf2917","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-28-4804.01","next":"us-dc/d.c.-code-28-4804.03"},"notice":"GroundRules: Original legal text. Not legal advice."}