Estate and tax planning : section 7(8) of the Income Tax Act : its effect and effectiveness

Journal Title :
The Taxpayer
Citation :
(2005) 54 Taxpayer 8
S.A. Legislation :
Income Tax Act 58 of 1962 s. 7(8)
Subject :
Inheritance and transfer tax
:
Estate planning
:
Taxation, Exemption from

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