{"data":{"id":"us-id/idaho-code-68-10-402","jurisdiction":"us-id","citation":"Idaho Code § 68-10-402","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 68-10-401 or 68-10-415, Idaho Code, applies to a receipt from the trust.","path":["TITLE 68 TRUSTS AND FIDUCIARIES","CHAPTER 10 UNIFORM PRINCIPAL AND INCOME ACT","PART 4. ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title68/t68ch10/sect68-10-402/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:24:31Z","sha256":"92982107a08e87db859f48270993fd805f383a6eec1051aa1e559745cf08e6cb","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-68-10-401","next":"us-id/idaho-code-68-10-403"},"notice":"GroundRules: Original legal text. Not legal advice."}