distributable income

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English-Chinese dictionary. 2013.

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  • distributable net income — (DNI) The measure that limits the amount of the distributions from estates and trusts that the beneficiaries thereof will have to include in income. Also, DNI limits the amount that estates and trusts can claim as a deduction for such… …   Black's law dictionary

  • distributable net income — n. The maximum amount of money received from distributions from a trust or estate on which beneficiaries may be taxed. abbrv. DNI The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • Distributable Net Income - DNI — In the case of an income trust, an amount that is transferable to unitholders. In the case of an estate trust, the amount to be distributed to a beneficiary. Distributable net income is the maximum amount received by a unitholder or a beneficiary …   Investment dictionary

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

  • distributable — də̇ˈstribyəd.əbəl, yətə adjective : capable of being distributed income distributable to a beneficiary Benjamin Harrow …   Useful english dictionary

  • Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided …   Wikipedia

  • group relief — Relief available to companies within a 75% group as a result of which qualifying losses can be transferred to other group companies. The losses transferred are available to set against the other group members profits chargeable to corporation tax …   Accounting dictionary

  • control — The ability to direct the financial and operating policies of another undertaking with a view to gaining economic benefits from its activities. One company is said to control another company if it holds more than 50% of that company s share… …   Big dictionary of business and management

  • group relief — Relief available to companies within a 75% group as a result of which qualifying losses can be transferred to other group companies. The losses transferred are available to set against the other group members profits chargeable to corporation tax …   Big dictionary of business and management

  • DNI — distributable net income (DNI) The measure that limits the amount of the distributions from estates and trusts that the beneficiaries thereof will have to include in income. Also, DNI limits the amount that estates and trusts can claim as a… …   Black's law dictionary

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