Capital Gains Tax: A Practitioner's Manual (e-books)
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.
| e-book ISBN: | 9781485120674 |
| Publisher: | Juta Publishers |
| Variant: | e-book |
| Author(s): | Williams, RC |
| Edition: | 2nd Edition |
Content
- Part A: Capital gains tax in overview; fundamental concepts; the structure and internal logic of the capital gains tax legislation
- Part B: The Eighth Schedule to the Income Tax Act 58 of 1962 (text, commentary and practical examples):
I General
II Taxable capital gains and assessed-losses
III Disposal and acquisition of assets
IV Limitation of losses
V Base cost
VI Proceeds
VII Primary residence exclusion
VIII Other exclusions
IX Rollovers
X Attribution of capital gains
XI Company distributions
XII Trust, trust beneficiaries and insolvent estates
XIII Foreign currency
XIV Miscellaneous (transactions during the transitional period) - Part C: The Corporate Rules (text and commentary)
We Also Recommend
