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- W4214569097 abstract "The distributable net income (DNI) of an estate or trust for a particular tax year both limits the income distribution deduction allowed to the estate or trust and determines the amount and character of the income the estate or trust beneficiary must include in his or her gross income. DNI is defined in Section 643(a) as the taxable income of the estate or trust, computed with the following modifications: deduction for distributions, deduction for personal exemption, capital gains and losses, extraordinary dividends and taxable stock dividends, and tax-exempt interest. The IRC makes a distinction between simple trusts and complex trusts. This distinction is important for purposes of understanding and applying the concept of DNI. In the case of a simple trust, Section 651(a) allows a deduction for the “amount of the income” for the taxable year which is “required to be distributed currently.” ." @default.
- W4214569097 created "2022-03-02" @default.
- W4214569097 date "2020-08-25" @default.
- W4214569097 modified "2023-10-18" @default.
- W4214569097 title "The Income Distribution Deduction" @default.
- W4214569097 doi "https://doi.org/10.1002/9781119763970.ch6" @default.
- W4214569097 hasPublicationYear "2020" @default.
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