The donations tax and estate duty implications of section 56(1)(d) of the Income Tax Act

Authors :

Jooste, R

Journal Title :

South African Law Journal

Citation :

(2004) 121 SALJ 735

S.A. Legislation :

Income Tax Act 58 of 1962 s. 56(1)(d)

Subject :

Inheritance and transfer duty

Gifts - Taxation - Deductions

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