Massachusetts Statutes
§ 19 — Liquidating asset
Massachusetts·Part II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS·Title II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS·Ch. 203D PRINCIPAL AND INCOME
Section 19. A trustee shall allocate to income 10 per cent of the receipts from a liquidating asset and the balance to principal.
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