Taxation of associations of persons where member shares are indeterminate, taxed at the maximum marginal rate with special computation. Section 167A charges tax on an association of persons (other than a company or co-operative society) at the maximum marginal rate where individual member shares in the association's income are indeterminate or unknown; if only part of the income has indeterminate shares, tax equals the tax on that part at the maximum marginal rate plus the tax that would apply if the remaining income were the association's total income, with definitions for 'maximum marginal rate' and deeming of indeterminate shares.