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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Direct assessment allowed against the person who benefits from income, permitting recovery despite other representative-assessee provisions.</h1> Nothing in the foregoing provisions prevents direct assessment of, or recovery from, the person on whose behalf or for whose benefit income is receivable; direct assessment and recovery remain available against the ultimate recipient or beneficiary notwithstanding other representative-assessee mechanisms.

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