De-grouping developments : more on s 45

Authors :

Morphet, A

Journal Title :

Tax Planning, Corporate and Personal

Citation :

(2009) 23 Tax Planning, Corporate and Personal 42

S.A. Legislation :

Income Tax Act 58 of 1962 s. 45

Subject :

Consolidation and merger of companies

Group of companies (Words and phrases)

Holding companies

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