Individual as unit of assessment: tax law usually means a natural person but context may treat groups similarly. The document explains that Individual in income tax law ordinarily denotes a natural person and functions as a distinct unit of assessment, but also stresses that the term may, by contextual statutory construction, apply to a group of persons treated as an individual for tax purposes.
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Provisions expressly mentioned in the judgment/order text.
Individual as unit of assessment: tax law usually means a natural person but context may treat groups similarly.
The document explains that Individual in income tax law ordinarily denotes a natural person and functions as a distinct unit of assessment, but also stresses that the term may, by contextual statutory construction, apply to a group of persons treated as an individual for tax purposes.
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