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Income beneficiary Molly wants to receive all of the municipal bond interest income of the Brenner Trust. A special allocation of this sort must be supported by a nontax .
Net Income
The amount of profit a company has left over after paying all its expenses and taxes.
Dividend
A portion of a company's earnings distributed to its shareholders, typically in the form of cash or additional shares.
Parent Company
A company that holds a controlling interest in one or more other companies, called subsidiaries, through ownership of their shares.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single entity.
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