Total income to include income of any other person
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....ing the asset from which the income accrues; (b) any income accruing from an asset transferred to any trust, if the transfer is revocable during the life time of the beneficiary of the trust; and (c) any income accruing from an asset transferred to any other person, not being a trust, if the transfer is revocable during the lifetime of such other person.....
TaxTMI