Full text
subject to paragraph (b), a particular individual is jointly and severally, or solidarily, liable with the specified individual for the amount if
subject to paragraph (b), a particular individual is jointly and severally, or solidarily, liable with the specified individual for the amount if
carried on a business that was provided property or services by a partnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year,
carried on a business that purchased goods or services from a business the income of which is directly or indirectly included in computing the individual’s split income for the year;