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Question - In the current year, a trust has distributable net income (DNI) of $30,000. During the year, the trust makes a mandatory distribution to Sarah of $5,000 and a discretionary distribution of $10,000 to Kyle. The trust has no tax-exempt income. The distribution deduction of the trust is
a. $30,000
b. $15,000
c. $10,000
d. $5,000
Indicate whether each event is an asset source, use, or exchange transaction.
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a foreign corporation can structure its u.s. operations as either a branch or a subsidiary. what are the tax advantages
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