{"data":{"id":"us-pa/20-pa.c.s.-8166","jurisdiction":"us-pa","citation":"20 Pa.C.S. § 8166","heading":"Income taxes.","body":"(a) Receipts allocated to income.--A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.\n(b) Receipts allocated to principal.--A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal even if the tax is called an income tax by the taxing authority.\n(c) Tax on entity's taxable income.--A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid proportionately:\n(1) from income to the extent that receipts from the entity are allocated to income; and\n(2) from principal to the extent that:\n(i) receipts from the entity are allocated to principal; and\n(ii) the trust's share of the entity's taxable income exceeds the total receipts described in paragraph (1) and subparagraph (i).\n(d) Reductions in receipts allocated to principal or income.--For purposes of this section, receipts allocated to principal or income shall be reduced by the amount distributed to a beneficiary from principal or income for which the trust receives a deduction in calculating the tax.","path":["Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES","CHAPTER 81 PRINCIPAL AND INCOME","SUBCHAPTER E ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=20\u0026div=0\u0026chpt=81\u0026sctn=66\u0026subsctn=0","current_through":"2026-03-18 (Statute Update stamp, 20 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:33Z","sha256":"1237a488f39170e302286854cb611648680db83fcfa62426978cc77e8482888a","source_id":"us-pa","stale":false,"prev":"us-pa/20-pa.c.s.-8165","next":"us-pa/20-pa.c.s.-8167"},"notice":"GroundRules: Original legal text. Not legal advice."}