Amendment status not verified — confirm the current text below against the official source.
Wh?e _the .busin,essin ?.of which a,.1y ? interest. or P,?ty. is payableunder .1flisAct.is . carried on by.any guardian, trustee ..or .ent. of a .minor or other inc;ap?tated person on.behalf?f?d for the benefit of such minor or other incapacitated?i thetax.iil?est or? sbal1.?llWed upo.11.and recovenal>I? fio1:;11 such,? ?pr'?t in likenianp?m,dto.?.? empt _as.1twQµlij?.??ed and i:ec;<iverable fro? any such ?or or o.therincap? person, 'as ifhe ? a major or.capacitatedJiei'so1lan4 ? if he we? conducting me?.himse.lf, and all the provisionsof this.?Of the ruJ?ina,Jethereunder?· ap?lf;!lCCOrclingly.