Texas Tax Code 171.660 – Assignment Prohibited
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Terms Used In Texas Tax Code 171.660
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.