§73. Services of child — Inbound Citations

Citations to §73(a)

• 26 U.S.C. § 6201(c)

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  (c) Any income tax under chapter 1 assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.