{"data":{"id":"us-mn/minn.-stat.-501c.1116","jurisdiction":"us-mn","citation":"Minn. Stat. § 501C.1116","heading":"ASCERTAINMENT OF INCOME OR PRINCIPAL.","body":"Sections 501C.1101 to 501C.1118 do not govern the ascertainment of what constitutes the receipt of income or principal by the estate or trust for income tax purposes.","path":["PROPERTY AND PROPERTY INTERESTS","CHAPTER 501C. TRUSTS","UNIFORM PRINCIPAL AND INCOME ACT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/501C.1116","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:48Z","sha256":"f58b265eb03ca01c2e873c7e5e622925b2ec12fdfa37abeca04aa6914676c805","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-501c.1115","next":"us-mn/minn.-stat.-501c.1117"},"notice":"GroundRules: Original legal text. Not legal advice."}