Nevada Code § 164.840

Allocation of assets, money, property and other receipts to principal
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A trustee shall
allocate to principal:
1. To the extent not allocated to income
under NRS 164.780 to 164.925 , inclusive, assets received from a
transferor during the transferors lifetime, a decedents estate, a trust with
a terminating income interest, or a payor under a contract naming the trust or
its trustee as beneficiary;
2. Money or other property received from
the sale, exchange, liquidation or change in form of a principal asset,
including realized profit, subject to NRS
164.780 to 164.925 , inclusive;
3. Amounts recovered from third parties to
reimburse the trust because of disbursements described in paragraph (g) of
subsection 1 of NRS 164.905 or for other
reasons to the extent not based on the loss of income;
4. Proceeds of property taken by eminent
domain, but a separate award made for the loss of income with respect to an
accounting period during which a current income beneficiary had a mandatory
income interest is income;
5. Net income received in an accounting
period during which there is no beneficiary to whom a trustee may or must
distribute income; and
6. Other receipts as provided in NRS 164.810 , 164.815 and 164.820 .

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