000			02490nam a2200217Ia 4500
003			NULRC
005			20250520103001.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aKPM 2832 .B364 2014
100			_aBanggawan, Rex B. _eauthor
245		0	_aIncome Taxation : _blaw principles and applications / _cRex B. Banggawan
250			_a2019 OBE Edition.
260			_aPasay City, Philippines : _bReal Excellence Publishing, _cc2014
300			_a703 pages ; _c22 cm.
365			_bPHP685
505			_aPART 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.
520			_aThis book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology.
650			_aINCOME TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
942			_2lcc _cBK
999			_c20566 _d20566