Per stirpes receive one-third (all of "D"s one-third share). Under "per capita", the two-thirds remaining after "C" 's one-third share was taken would be divided equally among all three children of "B" and "D". (Two-thirds = six ninths) Each would receive two-ninths: "B1", "B2", and "D1" would all receive two-ninths. "Notes:" In many U.S. states, such as New York, a statute has modified the "per stirpes" approach and utilizes instead a per capita with representation approach (also known as modern American per stirpes). Under the per capita with representation approach, the number of branches is determined by reference to the generation nearest
Per diem and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work. Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required. However, the organisation can seek the Commissioner’s opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on the employee. The opinion shall