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TC Case No 11372 : Whether exemption provisions of section 56(1)(d) of the Income Tax Act applied to an inter vivos donation, the payment of which was postponed until death of the donor (11372)   flag 

[2004] ZATC 5
South Africa Tax Court
South Africa
13th October, 2004

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Others v Rudolph’s Executors [1918] AD 70 circa 1918 7

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