Die trust as belasbare entiteit : met spesifieke verwysing na anti-vermydingsbepalings

Authors :

Theron, L

Journal Title :

Tydskrif vir die Suid-Afrikaanse Reg

Citation :

(1991) TSAR 649

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Tax evasion

Trusts and trustees - Taxation

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