Capital gains tax consequences of the discharge of debts : conflicting judgments?

Authors :

Olivier, L

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(2010) 73 THRHR 349

S.A. Cases Cited :

ITC 1793 67 SATC 256 and ITC 1835 71 SATC 105

S.A. Legislation :

Taxation Laws Amendment Act 30 of 2003 s. 37

Income Tax Act 58 of 1962

Subject :

Capital gains tax

Debts

Conflicting judgments

This item appears in the following Collection(s)