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    <description>Liability for tax, interest and penalty attaches to successors and estates on death, with continuing business successors liable and estates liable where business is discontinued; members of a partitioned HUF or association and former partners of a dissolved firm are jointly and severally liable for liabilities up to partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust, subject to the Insolvency Code exception.</description>
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      <description>Liability for tax, interest and penalty attaches to successors and estates on death, with continuing business successors liable and estates liable where business is discontinued; members of a partitioned HUF or association and former partners of a dissolved firm are jointly and severally liable for liabilities up to partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust, subject to the Insolvency Code exception.</description>
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