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Divesh on "Question regarding principal (corpus) vs. income in estate tax"

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So im doing my review and i came across this and realized that i have no clue how to determine the difference between the two. I dont have much experience so i havent been exposed to this stuff. Im not able to find a good explanation in the Becker book nor online. Is there a way to easily distinguish what categorizes something as principal vs income? Or do i just have to memorize the table given in the Becker book. Any help would be appreciated :D


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