Trading stock held and not disposed of in terms of the Income Tax Act : an analysis within the context of the statutory definition of taxable income

Authors :

Swart, G J

Journal Title :

South African Mercantile Law Journal

Citation :

(1997) 9 SA Merc LJ 188

S.A. Legislation :

Income Tax Act 58 of 1962 s. 22

Subject :

Income tax - Deductions for expenses

Words and phrases - trading stock

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