"Reprinted : June 2020"

Chapter I. General principles

I. Taxation defined

II. Basis of taxation

III. Nature of the taxing power

IV. Aspects, processes, phases of taxation

V. Purpose of taxation

VI. Extent of the taxing power

VII. Principles of a sound tax system

VIII. Taxation distinguished from other inherent powers and impositions

IX. Limitations on the taxing power

X. Kinds of taxes differentiated

XI. Concept of double taxation

XII. Tax evasion and tax avoidance distinguished

XIII. Doctrine of imprescriptibility

XIV. Nature and proceptivity of tax laws

XIV. Taxpayer's suit, requisites

Chapter II. Tax remedies

I. Remedies of the government

II. Statute if limitations

III. Taxpayer's remedies

Chapter III. The new court of tax appeals