Secondary distribution of income account reflects the transformation of the balance of primary incomes by sectors into their disposable incomes, as a result of receipts and payments of current transfers.

UNESCO: Belarus: Report: Part I: Descriptive Section

Generation of income account is a constituent element of primary distribution of income accounts.

UNESCO: Belarus: Report: Part I: Descriptive Section

Allocation of primary income account is the second constituent of the primary distribution of income accounts.

UNESCO: Belarus: Report: Part I: Descriptive Section

This means that the distribution from the IRA would be recognized as income by the account owner, and the gift would later be included on his or her tax return as an itemized deduction.

FORBES: The IRA Charitable Donation in 2012