Wyo. Stat. § 2-3-835

This is the official text of Wyo. Stat. § 2-3-835, part of Wyoming’s Wyoming Statutes — the complete compiled statutory law of Wyoming, organized into 40+ numbered titles by subject. This particular section falls under Title 2, “Wills, Decedents' Estates and Probate Code.”

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Trustee discretion to include capital gains in income

Official statutory text

(a) To the extent a trustee is given the power to make mandatory or discretionary distributions of income, the trustee may, on an annual basis, include realized capital gains in trust income and in determining section 643(a) of the Internal Revenue Code distributable net income, if the allocation is reasonable and impartial.

(b) To the extent a trustee is given the power to make mandatory or discretionary distributions of principal, the trustee may, on an annual basis, include realized capital gains in determining Section 643(a) Internal Revenue Code

distributable net income, if the allocation is reasonable and impartial.

ARTICLE 9 - WYOMING UNITRUST ACT

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.