The law on income taxation / Hector S. De Leon [and] Hector M. De Leon, Jr.

By:

De Leon, Hector S [author]

Contributor(s):

De Leon, Hector M., Jr [co-author]

Material type: Text

TextPublication details: Quezon City : Rex printing company, Inc., c2022Edition: Sixteenth EditionDescription: xxiii, 600 pages ; 23 cmISBN:

9786210427929

Subject(s):

TAXATION -- LAW -- PHILIPPINES

LOC classification:

KPM 2832 .D45 2022

Contents:

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.

Summary: "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

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Holdings
Item type	Current library	Collection	Call number	Materials specified	Copy number	Status	Date due	Barcode
Books	NU Clark Filipiniana	Non-fiction	FIL KPM 2832 .D45 2022 c.1 (Browse shelf(Opens below))		c.1	Available		NUCLA000005106
Books	NU Clark Filipiniana	Non-fiction	FIL KPM 2832 .D45 2022 c.2 (Browse shelf(Opens below))		c.2	Available		NUCLA000005107

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Previous	FIL KPM 2830 .A47 2023 c.1 Transfer, business and local taxation /	FIL KPM 2830 .A47 2023 c.2 Transfer, business and local taxation /	FIL KPM 2832 .C78 2019 The Basic of Income and Business Taxation /	FIL KPM 2832 .D45 2022 c.1 The law on income taxation /	FIL KPM 2832 .D45 2022 c.2 The law on income taxation /	FIL KPM 2832 .L53 2020 v.ol. 2 Philippine Income Tax : Volume 2 /	FIL KPM 2832 .L77 2004 Philippine Income Tax : Volume 1 /	Next

Includes 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

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