191—101.3 (523A,82GA,SF559) Allocation of trust income to purchasers’ accounts. Income distributions withdrawn from the trust shall be allocated to purchasers’ accounts remaining in the trust at the end of the month in which the distribution was made and on the basis that each such account’s income balance for that month bears to the aggregate income balances of all such accounts. By September 1 after each calendar year, any income not withdrawn pursuant to this chapter shall be allocated to purchasers’ accounts remaining in trust at the end of the month in which the allocations were made.