Ohio § 5812.19
Full text of Ohio Ohio Revised Code § 5812.19, with citation guidance and answers to common questions.
§ 5812.19.
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, section 5812.18 or 5812.38 of the Revised Code applies to a receipt from the trust.
Frequently Asked Questions About Ohio § 5812.19
What does Ohio Revised Code § 5812.19 cover?
Section 5812.19 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5812.19?
A common citation format is "Ohio Revised Code § 5812.19" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5812.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.