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of <h1>Income of associations likely to dissolve in formation year taxed in that assessment year; exit-person procedures apply mutatis mutandis</h1> Where the tax authority determines that an association, body of individuals, or artificial juridical person formed for a specific event or purpose is likely to be dissolved in the assessment year of its formation or immediately thereafter, the total income of that entity for the period from the end of the preceding year to the date of dissolution is taxable in that assessment year; applicable procedural rules in subsections (2)-(6) of the related provision on persons leaving the country apply, mutatis mutandis, to assessment proceedings of such entities.
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