The tax-deductibility of losses incurred as a result of an irrecoverable loan or from standing surety for a loan

Authors :

Williams, R C

Journal Title :

South African Mercantile Law Journal

Citation :

(2000) 12 SA Merc LJ 235

Subject :

Income tax - Deductions - Losses

Loans

Suretyship and guaranty

Taxation of capital

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