{"data":{"id":"us-tn/tenn.-code-ann.-35-6-402","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 35-6-402","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, § 35-6-401 or § 35-6-415 applies to a receipt from the trust.","path":["TN Code","Title 35","Chapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"e14215dbf22148f78ef35989ff2642a34b2e4d3c9f1bb58f39cec7b763e42221","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-35-6-401","next":"us-tn/tenn.-code-ann.-35-6-403"},"notice":"GroundRules: Original legal text. Not legal advice."}