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Identify Which of the Following Statements Is False

Question 39

Multiple Choice

Identify which of the following statements is false.


A) The personal exemption for a trust provides a tax savings when some income is allocated to principal.
B) Distributable net income (DNI) sets the ceiling on the amount of distributions taxed to the beneficiaries.
C) A complex trust must distribute all its income annually.
D) The beneficiaries of a simple trust are taxed on their share of DNI irrespective of the amount they receive.

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