Part V : Donations Tax |
55. Definitions for the purpose of this Part
57. Disposals by companies under donations at the instance of any person
57A. Donations by spouses married in community of property
58. Property disposed of under certain transactions deemed to have been disposed of under a donation
59. Persons liable for the tax
60. Payment and assessment of the tax
61. Extension of scope of certain provisions of Act for purposes of donations tax
62. Value of property disposed of under donations
63. (Repealed) Objection and appeal