000			02353nam a22006257a 4500
999			_c16685 _d16684
003			OSt
005			20231108163520.0
008			220803s2020 ph |||| l||| 000 0 eng d
020			_a9786210211528
040			_cQCPL
082			_a343.599052
100	1		_aElveña, Christine Angelica B. _eauthor
245	1	0	_aUnderstanding income taxation _c/ by Christine Angelica B. Elveña
250			_a2020 edition
264		1	_aQuezon City : _bCentral Book Supply, _c2020
300			_a689 pages
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505	0		_aChapter I. General principles
505	0		_aPart 1. General concepts of taxation
505	0		_aPart 2. Concept of taxes
505	0		_aPart 3. Scope and limitations of taxation
505	0		_aPart 4. Tax laws and doctrines in taxation
505	0		_aChapter II. General principles on income taxation
505	0		_aPart 1. Concept of income
505	0		_aPart 2. Taxability if income
505	0		_aPart 3. Tax implication
505	0		_aPart 4. Features of income tax
505	0		_aChapter III. Deduction from gross income
505	0		_aChapter IV. Individual income taxation
505	0		_aPart 1.Types of income taxes
505	0		_aPart 2. Compensation income
505	0		_aPart 3. Income from business, trade, or profession
505	0		_aPart 4. Passive income
505	0		_aPart 5. Gains derived from dealings in property
505	0		_aChapter V. Corporate income taxation
505	0		_aPart 1. Kinds of income tax
505	0		_aPart 2. Domestic corporation
505	0		_aPart 3. Resident foreign corporation
505	0		_aPart 4. Non-resident foreign corporation
505	0		_aChapter VI. Estate and trusts
505	0		_aPart 1. General provisions
505	0		_aPart 2. Estates
505	0		_aPart 3. Trusts
505	0		_aChapter VII. Administrative requirements
505	0		_aPart 1. Taxable periods and accounting methods
505	0		_aPart 2. Books of accounts
505	0		_aPart 3. Withholding tax system
505	0		_aPart 4. Filing of returns and payment of taxes by individual taxpayers
505	0		_aPart 5. Filing of returns and payment of taxes by corporate taxpayers
650			_aIncome tax _xLaw and legislation _zPhilippines
942			_2ddc _cBOOK
690			_aLaw