Proceeds from Trust Beneficiary taxable ?

Hello, 

 

My uncle passed away 2 years ago. His house was in a trust with my siblings names and some other people as beneficiaries. 

 

He had a very little amount of cash that was used to pay the funeral and other misc. cleaning of the house so there's no cash left

 

All the property taxes, supplemental property taxes, and income tax has been paid from this trust account after his house was sold.

 

Now it's time for distribution of proceeds.

 

Questions

 

Are distribution of funds subject to tax in CA and or Federal ?

Any advice is greatly appreciated