Direct assessment allowed against the person who benefits from income, permitting recovery despite other representative-assessee provisions. Nothing in the foregoing provisions prevents direct assessment of, or recovery from, the person on whose behalf or for whose benefit income is receivable; ... Summary
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.
Direct assessment allowed against the person who benefits from income, permitting recovery despite other representative-assessee provisions.
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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