The valuation of amounts for the purpose of inclusion in gross income

The present research investigates the valuation of amounts for the purpose of inclusion in gross income. Because the gross income definition in section 1 of the Income Tax Act includes "amounts in cash or otherwise", valuations are often required in order to establish a value in money term...

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Bibliographic Details
Main Author: Spearman, Tarryn Leigh
Format: Others
Language:English
Published: Rhodes University 2012
Online Access:http://hdl.handle.net/10962/d1001641