Refund entitlement: person whose total income includes another's income claims the refund; representatives may claim for incapacitated taxpayers. If one person's income is included in another's total income under the Act, only the person whose total income includes that income may claim a refund. If a person is unable to claim or receive a refund on account of death, incapacity, insolvency, liquidation or other cause, the legal representative, trustee, guardian or receiver may claim or receive the refund for the benefit of that person or the estate.
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.
Refund entitlement: person whose total income includes another's income claims the refund; representatives may claim for incapacitated taxpayers.
If one person's income is included in another's total income under the Act, only the person whose total income includes that income may claim a refund. If a person is unable to claim or receive a refund on account of death, incapacity, insolvency, liquidation or other cause, the legal representative, trustee, guardian or receiver may claim or receive the refund for the benefit of that person or the estate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
