Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?

Louw, C (Adv.)2013-09-072011-11-242013-09-072011-09-082011-11-242011-11-22Chawira, EW 2011, Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/29694 >F11/9/212/gmhttp://hdl.handle.net/2263/29694Dissertation (LLM)--University of Pretoria, 2011.No abstract available.© 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.Illegal taxation schemesTaxpayersGross incomeUCTDTaxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?Dissertationhttp://upetd.up.ac.za/thesis/available/etd-11222011-103340/