Computation of share: treat each person as individually entitled to the applicable tax relief for computation purposes. The amendment clarifies that, in applying subsection (2) of section 23 to compute each person's share under section 26, that share must be calculated as ... Summary
Computation of share: treat each person as individually entitled to the applicable tax relief for computation purposes.
The amendment clarifies that, in applying subsection (2) of section 23 to compute each person's share under section 26, that share must be calculated as if each person were individually entitled to the relief provided in that subsection.
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