The income tax consequences of disposing of trading stock otherwise than in the ordinary course of business, with particular reference to the sale of trading stock as part of the sale of a business

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1997) 114 SALJ 420

S.A. Legislation :

Income Tax Act 58 of 1962 s. 22(8)

Subject :

Business enterprises - Taxation

Income tax - Deductions

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