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    <title>Deemed Assets – Section 4 - In case of a holder of impartible estate</title>
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    <description>For wealth tax purposes, the statute treats the holder of an impartible estate as the individual owner of every property comprised in that estate, attributing ownership and taxable character of all estate properties to the holder and making the holder the relevant taxpayer for assessment under the Act.</description>
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      <title>Deemed Assets – Section 4 - In case of a holder of impartible estate</title>
      <link>https://www.taxtmi.com/manuals?id=339</link>
      <description>For wealth tax purposes, the statute treats the holder of an impartible estate as the individual owner of every property comprised in that estate, attributing ownership and taxable character of all estate properties to the holder and making the holder the relevant taxpayer for assessment under the Act.</description>
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