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    <title>Amendment of section 80A</title>
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    <description>Where an association of persons or body of individuals claims specified deductions while computing its total income, those same deductions shall not be available to an individual member in computing the member&#039;s total income with respect to the member&#039;s share of the association&#039;s income.</description>
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      <description>Where an association of persons or body of individuals claims specified deductions while computing its total income, those same deductions shall not be available to an individual member in computing the member&#039;s total income with respect to the member&#039;s share of the association&#039;s income.</description>
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