Product Description
Capital Gains Tax (2nd edition) (eBook)
Author: RC Williams
Format: Digital
This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax. The book includes a paragraph-by-paragraph commentary on the provisions of the Eighth Schedule and the Corporate Rules, including many practical illustrations of capital gains tax calculations and other examples.
Key Benefits
An incisive explanation of the capital gains tax system
The full verbatim text of the Eighth Schedule to the Income Tax Act, as amended
Paragraph-by-paragraph commentary on the provisions of the Eighth Schedule with many practical examples
The text of the Corporate Rules, with explanation and commentary
A detailed index
Contents:
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Part A: Capital gains tax in overview; fundamental concepts; the structure and internal logic of the capital gains tax legislation
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Part B: The Eighth Schedule to the Income Tax Act 58 of 1962 (text, commentary and practical examples):
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I General
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II Taxable capital gains and assessed-losses
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III Disposal and acquisition of assets
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IV Limitation of losses
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V Base cost
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VI Proceeds
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VII Primary residence exclusion
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VIII Other exclusions
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IX Rollovers
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X Attribution of capital gains
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XI Company distributions
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XII Trust, trust beneficiaries and insolvent estates
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XIII Foreign currency
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XIV Miscellaneous (transactions during the transitional period)
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Part C: The Corporate Rules (text and commentary)
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