Stiglingh, M. (Madeleine)2009-08-042009-08-041999Stiglingh, M 1999, 'Die belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak', Meditari: Accountancy Research, vol. 7, pp. 237-256. [http://www.meditari.org.za]1022-2529http://hdl.handle.net/2263/10915Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines on the taxability and deductibility of provisions for tax purposesAfrikaansSchool of Accounting Sciences, University of PretoriaBusinessTax lawBusiness salesBuyersGoing concernsLiabilitiesNon-tax deductible provisionsProvisionsSellersTax deductible provisionsSale of business enterprises -- TaxationPostprint Article