distributable net incomeglossary / distributable net income The amount of distributions from estates and trusts that the beneficiaries will have to include in income. [Cases: Internal Revenue 3173, 4018. C.J.S. Internal Revenue §§ 66, 95, 439, 443–444, 452.] 词条贡献者 资深译员Dan,毕业于美国顶尖的高级翻译学院,专注翻译各种与消费者集团诉讼有关的法律文件。