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Taxation & Estate Planning

: TaxProf Blog

Cohen: A U.S. Tax Law Perspective on Brummeria

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Stephen B. Cohen (Georgetown) has posted Does Brummeria Sweep Clean?: A U.S. Tax Law Perspective, 126 S. Afr. L.J. ___ (2010), on SSRN. Here is the abstract: In Commissioner for the South African Revenue Service v. Brummeria Renaissance Ltd., South Africa?s Supreme Court of Appeal held that an interest-free loan...

Full post as published by TaxProf Blog on April 02, 2010 (boomark / email).

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