§235-7.5 Certain unearned income of minor children taxed as if parent's income. (a) In the case of any child to whom this section applies, the tax imposed by this chapter shall be equal to the greater of:
(b) This section shall apply to any child for any taxable year if:
(c) For the purpose of this section:
(d) For purposes of this section:
(e) For purposes of this section, the parent whose taxable income shall be taken into account shall be:
(f) The parent of any child to whom this section applies for any taxable year shall provide the social security number of such parent to such child and such child shall include such parent's social security number on the child's return of tax imposed by this section for such taxable year.
(g) Election to claim certain unearned income of child on parent's return.