Assertion: trust's income | /r/CapableOf | flow out to investor
Facets:
Source sentences:
text: income flowed out to investors were subject to a new 34% tax as of 2007 (which fell to 31.5% in 2011),  which approximates the average corporate income tax paid by corporations—
text: —this is equivalent to the current prohibition against deducting dividends paid to investors in determining corporate taxable income; and income flowed out to investors are eligible for the dividend tax credit to provide equivalent treatment to dividends paid by corporations.