{"data":{"id":"us-pa/20-pa.c.s.-8142","jurisdiction":"us-pa","citation":"20 Pa.C.S. § 8142","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 8141 (relating to character of receipts) or 8155 (relating to asset-backed securities) applies to a receipt from the trust.","path":["Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES","CHAPTER 81 PRINCIPAL AND INCOME","SUBCHAPTER D ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=20\u0026div=0\u0026chpt=81\u0026sctn=42\u0026subsctn=0","current_through":"2026-03-18 (Statute Update stamp, 20 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:33Z","sha256":"9337bd1b2e93877e6328595a4b46fd3eb9781a07504feaab97fdf85cb0eaab63","source_id":"us-pa","stale":false,"prev":"us-pa/20-pa.c.s.-8141","next":"us-pa/20-pa.c.s.-8143"},"notice":"GroundRules: Original legal text. Not legal advice."}