{"data":{"id":"us-wv/w.-va.-code-44b-4-402","jurisdiction":"us-wv","citation":"W. Va. Code § 44B-4-402","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, section four hundred one or four hundred fifteen of this article applies to a receipt from the trust.","path":["CHAPTER 44B. UNIFORM PRINCIPAL AND INCOME ACT.","ARTICLE 4. ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST."],"source_url":"https://code.wvlegislature.gov/44B-4-402/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:29:38Z","sha256":"196c6a6fb781cb12c19d117192a0ca5f1883541f3008655ee64c1e33b4b6807f","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-44b-4-401","next":"us-wv/w.-va.-code-44b-4-403"},"notice":"GroundRules: Original legal text. Not legal advice."}