📑 DNI & Distribution Deduction — CPA Exam (TCP) | Taxation Course скачать в хорошем качестве

📑 DNI & Distribution Deduction — CPA Exam (TCP) | Taxation Course

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! 🎯 🔗 Start your free trial: https://lnkd.in/g4hZAp2 Farhat Lectures 🎓 🎥 Video Lectures | 📝 MCQs + AICPA | 🎯 Video MCQ Explanations 🤖 AI Quiz Assistant | 🎙 Podcast Lessons | ✅ True/False & Exercises 📚 Complete A–Z supplement to CPA Review & Accounting Courses Farhat is: ✅ Mapped to your CPA course (Becker, UWorld, Gleim, Miles, Surgent & more) ✅ In-depth explanations of key concepts ✅ Tons of MCQs (including AICPA) ✅ Ongoing support & guidance from Farhat and his team ❌ Not a replacement for your CPA course — a powerful supplement #CPAExam #tcp #Taxation #DNI #FiduciaryTax #TrustAccounting #CPATCP #EstateTax