sffdib
Level 5
03-07-2021
01:08 PM
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Thank you Bob for the section code:
Eligible individual For purposes of this section, the term “eligible individual” means any individual other than—
(1)
any nonresident alien individual,
(2)
any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(3)
an estate or trust.
