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I-3 - Taxation Act
Section 776.41.20
Disposition versions
776.41.20. An individual who dies in a taxation year may deduct an amount for the year under section 776.41.14 only in computing the individual’s tax payable as specified in the individual’s fiscal return that is required to be filed for the year under this Part, otherwise than because of an election made by the individual’s legal representative in accordance with the second paragraph of section 429 or section 681 or 1003.
An individual may deduct for a taxation year under section 776.41.14 in respect of an eligible student who dies in the year only the amount that is transferred to the individual by means of the prescribed form that is enclosed with the eligible student’s fiscal return that is required to be filed for the year under this Part, otherwise than because of an election made by the eligible student’s legal representative in accordance with the second paragraph of section 429 or section 681 or 1003.
