The amount of earnings, after paying dividends, which a corporation has not paid out to stockholders. The income is usually accumulated to be reinvested to the business. Also called undistributed net earnings and retained earnings.

Related information about undistributed net income:

1. What is undistributed net income? definition and meaning
   Definition of undistributed net income: The amount of earnings, after paying dividends, which a corporation has not paid out to stockholders. The income is ...
    
2. § 1.665(a)-1A Undistributed net income. :: PART 1--INCOME TAXES ...
   1.665(a)-1A Undistributed net income. (a) Domestic trusts. The term undistributed net income, in the case of a trust (other than a foreign trust created by a U.S. ...
    
3. Undistributed Net Income Law & Legal Definition
   According to 26 USCS § 665 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes and Surtaxes; Subchapter J. Estates, Trusts, ...
    
4. 26 USC § 668 - Interest charge on accumulation distributions from ...
   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 ...
    
5. Federal income tax, including tax on undistributed net income ...
   Federal income tax, including tax on undistributed net income, capital stock tax, and war excess profits tax (1917). Author: Holmes, George E. (George Edwin), ...
    
6. The taxation of trusts in the United States - Globe Law and Business
   distribution in excess of current distributable net income as a distribution of undistributed net income: essentially, accumulated but undistributed distributable net ...
    
7. An elegant solution
   The issues faced by these clients include: high tax liabilities associated with potential accumulation distributions from undistributed net income earned in foreign ...
    
8. Instructions for Form 3520, Lines 40 through 56
   Enter the foreign trust's aggregate undistributed net income (UNI). For example, assume that a trust was created in 1995 and has made no distributions prior to ...