The law on income taxation /
De Leon, Hector S.
The law on income taxation / Hector S. De Leon [and] Hector M. De Leon, Jr. - Sixteenth Edition - Quezon City : Rex printing company, Inc., c2022 - xxiii, 600 pages ; 23 cm.
Includes index.
Preface -- Chapter I: General Principles -- Chapter II: Concept and items of income -- Chapter III: Exclusions from income -- Chapter IV: Special treatment of fringe benefits -- Chapter V: Deduction from gross income -- Chapter VI: Items not deductible -- Chapter VII: Gains and losses from disposition of property -- Chapter VIII: Sources of income -- Chapter IX: Taxation of individuals -- Chapter X: Taxation of corporations -- Chapter XI: Taxation of partnerships and partners -- Chapter XII: Taxation of estates and trusts -- Chapter XIII: Accounting methods -- Chapter XIV: Filling of returns and payment of tax -- Chapter XV: Tax administration and procedure -- Index.
"The law on income tax is a subject characterized by technical and growing intricacies. while it is intended primarily as a textbook on the subject in colleges and universities, the book can serve as a valuable aid to taxpayers, tax officials, business persons, and practitioners in the solution of legal and accounting problems in income taxation. The aim of this textbook is to present in one volume a correlated treatment of the provisions of national internal revenue code, the implementing regulations, the jurisprudence, and administrative prescriptions in the field in a manner that is simplified but authoritative and exhaustive." -- Preface
9786210427929
TAXATION -- LAW -- PHILIPPINES
KPM 2832 .D45 2022
The law on income taxation / Hector S. De Leon [and] Hector M. De Leon, Jr. - Sixteenth Edition - Quezon City : Rex printing company, Inc., c2022 - xxiii, 600 pages ; 23 cm.
Includes index.
Preface -- Chapter I: General Principles -- Chapter II: Concept and items of income -- Chapter III: Exclusions from income -- Chapter IV: Special treatment of fringe benefits -- Chapter V: Deduction from gross income -- Chapter VI: Items not deductible -- Chapter VII: Gains and losses from disposition of property -- Chapter VIII: Sources of income -- Chapter IX: Taxation of individuals -- Chapter X: Taxation of corporations -- Chapter XI: Taxation of partnerships and partners -- Chapter XII: Taxation of estates and trusts -- Chapter XIII: Accounting methods -- Chapter XIV: Filling of returns and payment of tax -- Chapter XV: Tax administration and procedure -- Index.
"The law on income tax is a subject characterized by technical and growing intricacies. while it is intended primarily as a textbook on the subject in colleges and universities, the book can serve as a valuable aid to taxpayers, tax officials, business persons, and practitioners in the solution of legal and accounting problems in income taxation. The aim of this textbook is to present in one volume a correlated treatment of the provisions of national internal revenue code, the implementing regulations, the jurisprudence, and administrative prescriptions in the field in a manner that is simplified but authoritative and exhaustive." -- Preface
9786210427929
TAXATION -- LAW -- PHILIPPINES
KPM 2832 .D45 2022
