Ephesians3-14
Level 8

Can capital gains be considered part of DNI if they have always been distributed to the beneficiaries from the inception of the trust? So, then they could also be passed along to the beneficiaries?

Separate question...the trust was created in December 2011. The grantor died on July 17, 2020. What date do I put on page of the first trust return (2020) as the date the trust was created? 

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