{"data":{"id":"us-mt/72-34-434","jurisdiction":"us-mt","citation":"72-34-434","heading":"Allocation of amounts received from specified trusts or estates.","body":"A trustee shall allocate to income an amount received as a distribution of income from a trust or a decedent's estate, other than an interest in an investment entity, 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 the trust or estate.","path":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 34. PRINCIPAL AND INCOME","Part 4. Montana Uniform Principal and Income Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0340/part_0040/section_0340/0720-0340-0040-0340.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:29Z","sha256":"06e0b0988738b403d63fd36bb3cff700da7f4dd8f6201f6c3f468bebe1f5419b","source_id":"us-mt","stale":false,"prev":"us-mt/72-34-433","next":"us-mt/72-34-435"},"notice":"GroundRules: Original legal text. Not legal advice."}