Representative assessee liability governs trustee assessment, beneficiary recovery, proportional taxation, and property remedies for chargeable trust income.

Section 304 makes a representative assessee liable for relevant income in the same manner and extent as the person represented, while preserving the representative character of the assessment. It bars assessment of the representative assessee under another provision for the same income, permits direct assessment or recovery from the beneficiary or other represented person, and proportionately allocates chargeable trust income to a beneficiary through the formula (A x C) / B. Recovery may also proceed against property vested in, controlled by, or managed by the representative assessee.

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