Distributable Net Income (DNI) is a term that describes the portion of a trust's income allotted to the beneficiaries.

12 июл. 2021 г. · When the trustee makes a distribution the trust will receive a distribution income tax deduction for all trust accounting income it distributes, ...

"Distributable net income" (DNI) is the taxable income of the estate or trust computed with certain modifications.

27 сент. 2024 г. · Distributable net income (DNI) acts as a limit to the deduction that fiduciaries can take for amounts distributed to beneficiaries. DNI is ...

Distributable net income refers to the taxable income of an estate or trust with respect to a taxable year at issue but is subject to various modifications.

DNI is a concept used in tax law to determine how much income a trust or estate can distribute to its beneficiaries without incurring additional tax ...

Sec. 265 disallows any deduction attributable to tax-exempt income. • Generally applies to deductions for production of income, usually trustee's fees and ...

The DNI of an estate or trust generally consists of the same items of gross income and deductions that make up the taxable income of the estate or trust.

Distributable net income means for any taxable year, the taxable income (as defined in section 63) of the estate or trust, computed with the modifications set ...