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.
Allocation Of Amounts Received From Specified Trusts Or Estates
Mont. Code Ann. § 72-34-434, under Montana Uniform Principal and Income Act.
Mont. Code Ann. § 72-34-434