Product Description
Income Tax in South Africa: Cases and Materials (4th edition)
Author: Robert Charles Williams
Format: Physical Hardcopy
This book contains extracts from case law dealing with income tax, as well as explanatory notes, to facilitate an understanding of the principles of income tax law in South Africa.
Contents:
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Chapter 1 - Income tax in perspective and the interpretation of fiscal leg-islation
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Chapter 2 - Residence
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Chapter 3 - Source
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Chapter 4 - Receipts and accruals
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Chapter 5 - Income: the general concept
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Chapter 6 - Trading or carrying on business and schemes of profit-making
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Chaopter 7 - Capital receipts and accruals
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Chapter 8 - Statutory inclusions in gross income
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Chapter 9 - Deductions: general principles; assessed losses of prior years
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Chapter 10 - Capital expenditure and losses
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Chapter 11 - Statutory deductions and allowances
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Chapter 12 - Trusts
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Chapter 13 - Farming
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Chapter 14 - Tax avoidance and evasion
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