Part Rev 1302 - TAXABLE AND NONTAXABLE PERSONS
- Section Rev 1302.01 - Identifying the Taxpayer
- Section Rev 1302.02 - Joint Ownership
- Section Rev 1302.03 - Taxability of Transfers to Adopted Children
- Section Rev 1302.04 - Lineal Ascendents and Descendants of Adopted Children
- Section Rev 1302.05 - Taxability of Transfers to Step Children
- Section Rev 1302.06 - Homestead Exemption for Siblings
- Section Rev 1302.07 - Common Law Spouse
- Section Rev 1302.08 - Qualification as a Public Charity