Mont. Code § 72-34-434
Current through the 2023 Regular Session
A trustee shall allocate to income an amount received as a distribution of income from a trust or a decedent's estate, other than an interest in an investment entity, 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 the trust or estate.
§ 72-34-434, MCA