The role of profit motive in the capital/revenue inquiry

Authors :

Jooste, R D

Journal Title :

South African Law Journal

Citation :

(1993) 110 SALJ 212

S.A. Cases Cited :

Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust 1992 (4) SA 39 (A)

Subject :

Capital

Profit - Sharing

Revenue

Taxation - Law

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