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.]

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词条贡献者

译者Mathew，国际知名法学院国际仲裁与争端解决专业，擅长翻译各种与美国国内仲裁相关的法律文件。