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

法律翻译王漾，在一家顶尖英国律师事务所的上海办公室担任全职法律翻译，专注翻译各类与大中华业务有关的法律文件。