aspect of
trust)
→
ReceivesAction
→
taxed to the beneficiary
| Typicality: | 0.646 |
| Saliency: | 0.548 |
| as pfic income | 4 | manner |
| except for the simple trust | 2 | other |
| income → be taxed to → the beneficiary | 13 |
| income → be taxed to → beneficiary | 11 |
| income → be taxed in → the beneficiarieshands | 3 |
| income → be taxed in → the hands of the beneficiaries | 3 |
| negative | neutral | positive |
| 0.154 | 0.794 | 0.051 |
| Raw frequency | 30 |
| Normalized frequency | 0.548 |
| Modifier score | 1.000 |
| Perplexity | 50.762 |