The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock
In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are ei...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/4574 |