@taxes4sumting that link gets a 404 error.
I concur that you should ask an estate and trusts attorney.
It believe it would depend upon who owns the resident. If the trust still owns the residence but the beneficiary uses it the purchase would not be income, but the use might be in some way.
If the trust does not own the house but the beneficiary does, then I suspect the distribution will be treated like any other trust distribution. Most income is carried out (dividends, interest) and to the extent of that income, the bene has income. Beyond that it distributions are probably principal and therefore gifts. Gifts are not subject to income tax (but there could be gift or inheritance taxes ... not likely to apply these days).
But again I concur, as your estate/trust attorney for the answer that applies in your situation
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