Treatment of Income Received By Trustee

Tex. Estates Code § 310.005, under Allocation of Estate Income and Expenses.

Tex. Estates Code § 310.005

Sec. 310.005. TREATMENT OF INCOME RECEIVED BY TRUSTEE. Income received by a trustee under this chapter shall be treated as income of the trust as provided by Section 116.101, Property Code. Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.