undistributed income year

(4) Undistributed income year For purposes of this subsection, the term “undistributed income year” means any prior taxable year of the trust for which there is undistributed net income, other than a taxable year during all of which the beneficiary receiving the distribution was not a citizen or resident of the United States.


26 USC § 668(a)(4)

Scoping language

For purposes of this subsection
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