Assertion: income | /r/HasProperty | distributed
Facets:
value: currently
type: TEMPORAL
Source sentences:
text: Where income must be distributed, the beneficiaries are taxed similarly to partners in a partnership.
text: If you have more than $600 of income for an estate, $300 for a simple trust (all income must be distributed currently), or $100 for a complex trust (every other type of trust), you need to complete and file Form 1041, U.S. Income Tax Return for Estates and Trusts.