{"data":{"id":"us-mo/mo.-rev.-stat.-469.459","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 469.459","heading":"Taxes to be paid from income or principal, when.","body":"1. A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.\n2. A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.\n3. A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid:\n(1) From income to the extent that receipts from the entity are allocated to income; and\n(2) From principal to the extent that receipts from the entity are allocated only to principal.\n4. After applying subsections 1 to 3 of this section, the trustee shall adjust income or principal receipts to the extent that the trust's taxes are reduced because the trust receives a deduction for payment made to a beneficiary.","path":["Title XXXI - TRUSTS AND ESTATES OF DECEDENTS AND PERSONS UNDER DISABILITY","Chapter 469 - Disclaimers of Property"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=469.459","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:28Z","sha256":"f7a16ac65adb75dcc9a4bc3fcd65742be2cf7e33c6772f729cba0526659c3267","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-469.457","next":"us-mo/mo.-rev.-stat.-469.461"},"notice":"GroundRules: Original legal text. Not legal advice."}