{"data":{"id":"us-vt/14-v.s.a.-3352","jurisdiction":"us-vt","citation":"14 V.S.A. § 3352","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 3351 or 3365 of this title applies to a receipt from the trust.","path":["Title 14: Decedents Estates and Fiduciary Relations","Chapter 118: Uniform Principal and Income Act","Subchapter 004: ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST"],"source_url":"https://legislature.vermont.gov/statutes/section/14/118/03352","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:16:59Z","sha256":"3a84086772544abffde3c288eba5e25bc20f1d7b7599af51baa6212502c58cbe","source_id":"us-vt","stale":false,"prev":"us-vt/14-v.s.a.-3351","next":"us-vt/14-v.s.a.-3353"},"notice":"GroundRules: Original legal text. Not legal advice."}