Capital gains tax - Bequest of a loan account owed by a trust to that trust as part of the residue of an estate - Whether debt discharged for no consideration. Case no 12399, judgment of the Tax Court, November 2008

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 33

Subject :

Capital gains tax

Trusts and trustees

Inheritance and succession

Loans

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