TY - BOOK AU - Banggawan, Rex B. TI - Income Taxation : : law principles and applications / SN - 9789719594000 AV - KPM 2832 .B364 2014 PY - 2014/// CY - Pasay City : PB - Real Excellence Publishing KW - INCOME TAXATION -- LAW AND LEGISLATION -- PHILIPPINES KW - TAXATION -- PHILIPPINES N1 - PART I. Introductory concepts -- PART II. Income recognition, measurement and reporting, and taxpayer classifications -- PART III. Special Income Taxation -- PART IV. Regular Income Taxation. PART 1: Introductory Concepts -- Chapter 1 – Introduction to Taxation -- Chapter 2 – Taxes, Tax Laws & Tax Administration -- PART 2: Income Recognition, Measurement and Reporting and Taxpayer Classifications -- Chapter 3 – Introduction to Income Taxation -- Chapter 4 – Tax Schemes, Periods and Methods and Reporting -- PART 3: Special Income Taxation -- Chapter 5 – Final Income Taxation -- Chapter 6 – Capital Gains Taxation -- PART 4: Regular Income Taxation -- Chapter 7 – Introduction to Regular Income Taxation -- Unit 1 – General Rules on Gross Income -- Chapter 8 – Regular Income Taxation: Exclusions in gross income -- Chapter 9 – Regular Income Taxation: Inclusions in gross income -- Unit 2 – Special Rules on Gross Income -- Chapter 10 – Compensation income -- Chapter 11 – Fringe benefit taxation -- Chapter 12 – Dealings in Properties -- Unit 3 – Deductions on Gross Income -- Chapter 13 – Principles of Deduction -- Chapter 13A – Regular Allowable Itemized Deductions -- Chapter 13B – Special Allowable Itemized Deductions and Net Operating Loss Carry Over -- Chapter 13C – The Optional Standard Deductions -- Unit 4 – Specific Regular Tax Rules Per Taxpayer Class -- Sub-unit 1: Special Regular Tax Rules for Individual Taxpayers -- Chapter 14 – Individual Income Taxation -- Sub-unit 2: Special Regular Tax Rules for Corporate Taxpayers -- Chapter 15-B –Corporate Income Taxation – Special Corporations -- Chapter 15-B – Corporate Income Taxation – Regular Corporations N2 - This book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology ER -