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