{"data":{"id":"us-oh/ohio-rev.-code-5812.19","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5812.19","heading":"Distribution from trust or estate.","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 5812.18 or 5812.38 of the Revised Code applies to a receipt from the trust.","path":["Title 58 Trusts","Chapter 5812 Uniform Principal And Income Act"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5812.19","current_through":"2007-01-01 (House Bill 416 - 126th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"9a9e5da0e08e31cb9df3b826d4d6c7e44a6aab287ec0699d3e7caaa384e2c591","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5812.18","next":"us-oh/ohio-rev.-code-5812.20"},"notice":"GroundRules: Original legal text. Not legal advice."}