Amendment status not verified — confirm the current text below against the official source.
Where the business in resped of which ony tox, interest or penolty is poyoble under this Act is corried on by ony guordion, trustee or ogent of o minor or other incopocitoted person on beholf of ond for the benefit of such minor or other incopocitoted person, the tox, interest or penolty sholl be levied upon ond recoveroble from such guordion, trustee or ogent in like monner ond to the some extent os it would be determined ond recoveroble from ony such minor or other incopocitoted person, os if he were o mojor or copocitoted person ond os if he were conducting the business himself, ond ollthe provisions of thisAa orthe rules mode thereunder sholl opply occordingly.