The legal basis in the Income Tax Act for the treatment of opening and closing stock : taking stock after Richards Bay Iron & Titanium (Pty) Ltd v Commissioner for Inland Revenue 1996 (1) SA 311 (A)

Authors :

Swart, G J

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(1997) 60 THRHR 84

S.A. Cases Cited :

Richards Bay Iron & Titanium (Pty) Ltd v Commissioner for Inland Revenue 1996 (1) SA 311 (A)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11

Income Tax Act 58 of 1962 s. 22

Subject :

Income tax

Income tax - Deductions

Income tax - Australia

Income tax - Great Britain

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