{"data":{"id":"us-ne/neb.-rev.-stat.-30-3128","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 30-3128","heading":"Neb. Rev. Stat. § 30-3128","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 30-3127 or 30-3141 applies to a receipt from the trust.","path":["NE Code","Chapter 30"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=30-3128","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"bc29babdf1780920b5050296b3f56d94915e175c669d24c637ffd25d2137f08a","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-30-3127","next":"us-ne/neb.-rev.-stat.-30-3129"},"notice":"GroundRules: Original legal text. Not legal advice."}