📑 DNI & Distribution Deduction — CPA Exam (TCP) | Taxation Course
Автор: Farhat Lectures. The # 1 CPA & Accounting Courses
Загружено: 2026-02-01
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This video lecture explains the critical concept of Distributable Net Income (DNI), which serves as the ceiling for the income distribution deduction for estates and trusts. 🏛️ You will learn how to calculate DNI by adjusting fiduciary accounting income for tax-exempt interest and capital gains, ensuring you understand how to prevent the double taxation of income. 📉 Mastering the relationship between DNI and the distribution deduction is a high-priority topic for the CPA TCP exam and essential for accurate Form 1041 reporting! 🎯
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#CPAExam #tcp #Taxation #DNI #FiduciaryTax #TrustAccounting #CPATCP #EstateTax
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