• The deductibility of future expenditure on contract in terms of section 24C 

      Calitz, Johanna Eliza (Stellenbosch : Stellenbosch University, 2015-04)
      ENGLISH ABSTRACT: Section 24C of the Income Tax Act No. 58 of 1962 (‘the Act’) provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract ...