accumulated incomeglossary / accumulated income Income that is retained in an account; esp., income that a trust has generated, but that has not yet been reinvested or distributed by the trustee. [Cases: Internal Revenue 4008. C.J.S. Internal Revenue § 446.] 词条贡献者 译员圣强,国际仲裁与争端解决专业,专注翻译各种与跨境争议有关的法律文件。