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Tredoux, L. G.; Van Zyl, S. P. Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD V Commissioner for the South African Revenue Service (87760 2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax. PER 2018, 21, 1-36.