Income tax and capital gains tax in South Africa : (Record no. 4379)

MARC details
000 -LEADER
fixed length control field 03316cam a2200505 a 4500
001 - CONTROL NUMBER
control field ocm47057037
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240613075806.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011121s2001 sa b 000 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2001427681
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0409115444
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780409115444
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier AU@
System control number 000023784963
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier DEBBG
System control number BV013697038
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)47057037
040 ## - CATALOGING SOURCE
Original cataloging agency SaPrNL
Language of cataloging eng
Transcribing agency DLC
Modifying agency X$@
-- BTCTA
-- DEBBG
-- X$T
-- OCLCF
-- OCLCO
-- OCLCQ
-- OCLCO
-- OCLCQ
-- OCLCA
-- OCLCO
-- OCLCL
042 ## - AUTHENTICATION CODE
Authentication code lccopycat
043 ## - GEOGRAPHIC AREA CODE
Geographic area code f-sa---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KTL3573
Item number .W55 2001
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.68052
Edition number 21
084 ## - OTHER CLASSIFICATION NUMBER
Classification number PP 8810
Number source rvk
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Williams, R. C.
245 10 - TITLE STATEMENT
Title Income tax and capital gains tax in South Africa :
Remainder of title law & practice /
Statement of responsibility, etc. R.C. Williams ; assisted by C. Louw.
250 ## - EDITION STATEMENT
Edition statement 3rd ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Durban :
Name of publisher, distributor, etc. Butterworths,
Date of publication, distribution, etc. 2001.
300 ## - PHYSICAL DESCRIPTION
Extent viii, 852 pages ;
Dimensions 24 cm
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Media type code n
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Carrier type code nc
Source rdacarrier
500 ## - GENERAL NOTE
General note Revised edition of: Income tax in South Africa : law and practice / R.C. Williams. 2nd ed. c1995.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 1. Income tax in perspective -- 2. The sources of income tax law and the interpretation of tax legislation -- 3. The legislative scheme and cardinal features of the South African income tax system -- 4. Source -- 5. Receipts and accruals -- 6. Income, the general concept -- 7. Trading or carrying on business -- 8. Schemes of profit-making -- 9. Statutory inclusions in gross income -- 10. Exempt income -- 11. Income or capital nature of receipts and accruals -- 12. Deductions -- general principles -- 13. Specific statutory deductions and allowances and non-personal rebates; trading stock; assessed losses -- 14. Dividends -- 15. Individuals -- 16. Partnerships, clubs, societies and associations -- 17. insolvent and deceased estates -- 18. Trusts -- 19. Companies, close corporations and bodies corporate under the Sectional Titles Act -- 20. Residence -- 21. Mining -- 22. Insurance -- 23. Special statutory provisions -- 24. General provisions: administration; assessment; objections and appeal; review of Commissioner's descretionary powers -- 25. Employees' tax (PAYE and SITE) and provisional tax -- C26. Donations tax -- 27. Fringe benefits -- 28. Farming -- 29. Tax avoidance and evasion -- 30. Capital gains tax -- 31. Constitutional aspects of income tax -- Appendix A: current rates of tax.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax
General subdivision Law and legislation
Geographic subdivision South Africa.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Capital gains tax
General subdivision Law and legislation
Geographic subdivision South Africa.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Capital gains tax
General subdivision Law and legislation.
Source of heading or term fast
Authority record control number or standard number (OCoLC)fst00846314
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax
General subdivision Law and legislation.
Source of heading or term fast
Authority record control number or standard number (OCoLC)fst00968749
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Einkommensteuerrecht
Source of heading or term gnd
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name South Africa.
Source of heading or term fast
Authority record control number or standard number (OCoLC)fst01204616
Real World Object URI https://id.oclc.org/worldcat/entity/E39PBJcWtkkqd3cMmFw9GBdYT3
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name S�udafrika (Staat)
Source of heading or term swd
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Louw, C.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Williams, R. C.
Title of a work Income tax in South Africa.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Online version:
Main entry heading Williams, R.C.
Title Income tax and capital gains tax in South Africa.
Edition 3rd ed.
Place, publisher, and date of publication Durban : Butterworths, 2001
Record control number (OCoLC)622529676
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Books
Suppress in OPAC No
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
h (OCLC) NO HOLDINGS IN GHUCC - 43 OTHER HOLDINGS

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