{"data":{"id":"us-wy/wyo.-stat.-2-3-812","jurisdiction":"us-wy","citation":"Wyo. Stat. § 2-3-812","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, W.S. 2-3-811 or 2-3-825 applies to a receipt from the trust.","path":["TITLE 2 - WILLS, DECEDENTS' ESTATES AND PROBATE CODE","CHAPTER 3 - FIDUCIARIES","ARTICLE 8 - PRINCIPAL AND INCOME"],"source_url":"https://wyoleg.gov/statutes/compress/title02.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:31Z","sha256":"bc53b5b6f8070ae646246de705e77e399d2d7a4f78485cccd952dd456cde3744","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-2-3-811","next":"us-wy/wyo.-stat.-2-3-813"},"notice":"GroundRules: Original legal text. Not legal advice."}