The utilization of assessed losses by companies : a reappraisal after Conshu (Pty) Ltd Commissioner for Inland Revenue

Authors :

Swart, G J

Journal Title :

South African Mercantile Law Journal

Citation :

(1996) 8 SA Merc LJ 119

S.A. Cases Cited :

Conshu (Pty) Ltd Commissioner for Inland Revenue

S.A. Legislation :

Income Tax Act 58 of 1962 s. 103(2)

Income Tax Act 58 of 1962 s. 20

Subject :

Companies

Income tax

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