[ Text of section effective until January 1, 2006. Repealed by 2005, 129, Sec. 2 applicable as provided by 2005, 129, Sec. 6. See 2005, 129, Sec. 5.]
Section 21A. Unless otherwise provided by a will or other instrument by which a trust is created, distributions to a trustee by a corporation or unincorporated association of shares or other securities or obligations of corporations or unincorporated associations other than the one making the distributions shall be treated as income; provided, however, that to the extent that the trustee, acting as a prudent man would do in the management of investments, determines that any such distribution is essentially principal of the trust, the distribution shall be treated as principal.