The taxation of trusts in South Africa law, or, Can a trust be taxed?

Authors :

Eden, P

Emslie, T

Journal Title :

South African Law Journal

Citation :

(1991) 108 SALJ 231

S.A. Cases Cited :

Charles Friedman and Others NNO v Commissioner for Inland Revenue

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Trusts and trustees - Taxation

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