why are two components of private income namely corporate tax and undistributed profit of corporate enterprices are not included in - Economics - National Income Accounting

Question

why are two components of private income namely corporate tax
and undistributed profit of corporate enterprices are not included
in personal income ?

Shuchita Goel · Accepted Answer

because corporate tax is paid by the corporates to the Govt and
is therefore not available to distribute to factors of
production(private households) while udistributed profit is
retained earning of the enterprise for further production and is
not available to the privates for expenditure

why are two components of private income namely corporate tax and undistributed profit of corporate enterprices are not included in personal income ?