Aftrekbaarheid van rente wanneer 'n lening aangegaan en 'n dividend gelyktydig verklaar word

Authors :

Louw, C

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(2005) 68 THRHR 461

S.A. Cases Cited :

Cot v Rendle 1965 (1) SA 59 (A)

Ticktin Timber CC v CIR 1994 (4) SA 939 (A)

CIR v Giuseppe Brollo Properties (Pty) Ltd 1994 (2) SA (A) 152J-153A

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Subject :

Taxation - Law

Income tax

Accounting

Tax deductions

Income tax - Deductions - Interest

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