The tax treatment of compromises : the recent case law

Authors :

Hippert, G

Journal Title :

Juta's Business Law

Citation :

(1999) 7 JBL 65

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20(1)(a)(ii)

Subject :

Assignments for benefit of creditors

Business enterprises - Taxation

Debt

Income tax

Liquidation

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