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 — (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 - 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
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
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
Throwback Rule — In taxation of trusts, the throwback rule requires that the amount distributed in any tax year which is in excess of that year s distributable net income must be thrown back to the preceding year and treated as if it had then been distributed.… … Black's law dictionary
DNI — abbrv. Distributable net income. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
DNI — Documento Nacional de Identidad (International » Spanish) * Did Not Include (Computing » Telecom) * Distributable Net Income (Business » Accounting) * Direct Neural Interface (Medical » Physiology) * Department of Naval Intelligence (Governmental … Abbreviations dictionary