THROWBACK RULE

throwback rule

glossary /

throwback rule. Tax. 1. In the taxation of trusts, a rule requiring that an amount distributed in any tax year that exceeds the year’s distributable net income must be treated as if it had been distributed in the preceding year. • The beneficiary is taxed in the current year although the computation is made as […]

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throwback rule

glossary / ,

throwback rule 回溯规则 １在信托税法中，该规则要求在当前纳税年度所分配给受益人〔beneficiary〕的信托财产收益中超过当年的可分配净收入的部分，应当计算在上一纳税年度之内，视为已经在上一年度分配给受益人。尽管该超出部分视为上一年度的分配额，但受益人应当在当前纳税年度缴税。如果上一年度无法容纳该超出金额，依据本规则，可以一直向再上一年度回溯；２在美国，如果某州不对以分配财产为目的的销售所得征收所得税，即使销售人居住在征收所得税的州，也会免缴所得税。但是，如果该州采纳回溯规则，则可以对该销售行为所得收益征税。

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