Recoupment of assets in a deceased estate : SARS interpretation note 12

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 48

S.A. Legislation :

Income Tax Act 58 of 1962 s. 25

Subject :

Income tax - Law and legislation

Income tax - Deductions

Words and phrases - recoupment

Decedents' Estates

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