Chapter V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

61 Revocable transfer of assets
64 Income of individual to include income of spouse, minor child, etc.
60 Transfer of income where there is no transfer of assets
62 Transfer irrevocable for a specified period
63 "Transfer" and "revocable transfer" defined
65 Liability of person in respect of income included in the income of another person