Amount "accrued to" a taxpayer during the year of assessment

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1990) 107 SALJ 400

S.A. Cases Cited :

Lategan v Commissoner for Inland Revenue 1926 CPD 203, 2 SATC 16

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Judgments

Income

Income tax

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