Estate duty : estate large enought to attract estate duty - calculation of dutiable amount where residue bequeathed to surving spouse - section 4(q) and section 5 of the Estate Duty Act 45 of 1955 - CSARS v Estate Frith, judgment of the Supreme Court of Appeal

Journal Title :

The Taxpayer

Citation :

(2001) 51 Taxpayer 8

S.A. Legislation :

Estate Duty Act 45 of 1955 s. 4(q)

Estate Duty Act 45 of 1955 s. 5

Subject :

Judgments

Estate planning

Inheritance and transfer tax

Taxation

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