Open AccessWHEN IS AN ANNUITY NOT AN ANNUITY? Cape Tax Court (ITC 1797 (2005) 67 SATC 377)
Author(s) -
R. Christopher Williams
Publication year - 2022
Publication title -
obiter (port elizabeth. online)/obiter (port elizabeth)
Language(s) - English
Resource type - Journals
eISSN - 2709-555X
pISSN - 1682-5853
DOI - 10.17159/obiter.v28i2.14145
Subject(s) - annuity , taxable income , economics , life annuity , appeal , capital gains tax , tax court , actuarial science , finance , law , double taxation , accounting , political science , pension , ad valorem tax , macroeconomics , taxpayer