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.]

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词条贡献者

资深译员Gilbert，国际知名法学院法律翻译专业，擅长翻译各类与复杂知识产权诉讼相关的法律文件。