Income tax - Trading stock - The application of Sections 11 and 22 of the Income Tax Act. Case 11283, judgment delivered by Mbha J, President, on 26 October 2007

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2008) 57 Taxpayer 57

S.A. Legislation :

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

Income Tax Act 58 of 1962 s. 22

Subject :

Income tax - Deductions for expenses

Assessment

Words and phrases - trading stock

Company law - Shares - Sale of shares

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