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      <description>Special provisions impose continuing tax, interest and penalty obligations on successors and estates when a taxpayer dies, a firm is dissolved, an HUF or association is partitioned, or a guardianship/trust terminates; successors, legal representatives, members, partners or beneficiaries are jointly and severally liable for liabilities up to the relevant cessation whether determined before or after cessation, subject to the statutory insolvency exception.</description>
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