Idaho State Statutes - Idaho Attorney Directory

(a) An income
beneficiary is entitled to net income from the date on which the income
interest begins. An income interest begins on the date specified in the terms
of the trust or, if no date is specified, on the date an asset becomes subject
to a trust or successive income interest.
(b) An asset becomes subject to a trust:
(1) On the date it is transferred to the trust in the case of an asset
that is transferred to a trust during the transferor's life;
(2) On the date of a testator's death in the case of an asset that
becomes subject to a trust by reason of a will, even if there is an
intervening period of administration of the testator's estate; or
(3) On the date of an individual's death in the case of an asset that is
transferred to a fiduciary by a third party because of the individual's
death.
(c) An asset becomes subject to a successive income interest on the day
after the preceding income interest ends, as determined under subsection (d)
of this section, even if there is an intervening period of administration to
wind up the preceding income interest.
(d) An income interest ends on the day before an income beneficiary dies
or another terminating event occurs, or on the last day of a period during
which there is no beneficiary to whom a trustee may distribute income.

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