{"data":{"id":"us-ma/mass.-gen.-laws-ch.-203d-11","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 203D, § 11","heading":"Distribution from trust or estate","body":"Section 11. 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 the trust to a trustee, section 10 or 24 applies to a receipt from the trust.","path":["Part II","Title II","Chapter 203D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter203D/Section11","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:24:34Z","sha256":"df6b0a4b67f7ed801d2e1c04af2f7a9c539dbd9e190c56bf61be6758de4fc7bc","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-203d-10","next":"us-ma/mass.-gen.-laws-ch.-203d-12"},"notice":"GroundRules: Original legal text. Not legal advice."}