Ultimate Law Resources : Database for Lawyers
| Topic Serial # | Content | Case Law |
|---|---|---|
|
COMMON RULES |
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|
PART I |
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|
GENERAL |
||
| 66 | sub-section | Case Law |
| 67 | Apportionment of deductions | |
| 68 | Fair market value | |
| 69 | Receipt of income | |
| 70 | Recouped expenditure | |
| 71 | Currency conversion | |
| 72 | Cessation of source of income | |
| 73 | Rules to prevent double derivation and double deductions | |
|
PART II |
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|
TAX YEAR |
||
| 74 | Tax year | |
|
PART III |
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|
ASSETS |
||
| 75 | Disposal and acquisition of assets | |
| 76 | Cost | |
| 77 | Consideration received | |
| 78 | Non-arm’s length transactions | |
| 79 | Non-recognition rules | |
|
CHAPTER V |
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|
PROVISIONS GOVERNING PERSONS |
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|
PART I |
