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Iary s date of birth Foreign Enter the number of trusts from which you received accumulation distributions in this tax year . . . . Average Income and Determination of Computation Years Amount of current distribution that is considered distributed in earlier tax years (from Schedule J (Form 1041), line 37, column (a)) . . . . . . . . . . . . . . . . . . . . . . . Distributions of income accumulated before you were born or reached age 21 . . . . . . . . Subtract line 2 from line 1 . ..
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