Contribution or Expenditure by Dependent Minor.

Checkout our iOS App for a better way to browser and research.

Sec. 53.

For the purposes of sections 49 to 53 a contribution or expenditure by a dependent minor shall be reported in the name of the minor but shall be counted against the contribution limitations of the minor's parent or guardian, as set forth in section 52.

History: 1976, Act 388, Eff. June 1, 1977 ;-- Am. 1977, Act 304, Imd. Eff. Jan. 4, 1978


Download our app to see the most-to-date content.