{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-175.402","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-175.402","heading":"Distribution from trust or estate","body":"DISTRIBUTION FROM TRUST OR ESTATE\n\nA trustee shall allocate to income an amount received as a\n\ndistribution of income from a trust or an estate in which the trust\n\nhas an interest other than a purchased interest, and shall allocate\n\nto principal an amount received as a distribution of principal from\n\nsuch a trust or estate. If a trustee purchases an interest in a\n\ntrust that is an investment entity, or a decedent or donor transfers\n\nan interest in such a trust to a trustee, Section 10 or 24 of this\n\nact applies to a receipt from the trust.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b3d330a0dd81e5e6080d794d5d99dcb60675dfec40e3dd0320203af385213f37","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-175.401","next":"us-ok/okla.-stat.-tit.-60-60-175.403"},"notice":"GroundRules: Original legal text. Not legal advice."}