Philippine Income Tax/ by Crispin P. Llamado, Jr. and Manuel M. San Diego.

Include appendices

Chapter 1. General Principles of taxation --2. Introduction to income tax --3. Persons subject to income tax --4. Personal exemptions --5. Taxation of individuals --6. Taxation of fringe benefits --7. Taxation of corporations --8. Exempt corporations --9. Improperly accumulated earnings tax --10. Taxation of partnership --11. Taxation tax on estate and trust --12. Declaration and quarterly payments of income tax 169 --13. Source of income --14. Gross income --15. Exclusions from gross income 16. Deductions from gross income --17. Business expenses --18. Interest and taxes --19. Losses and bad debts --20. Depreciation and depletion --21. Pension trust and charitable and other contributions --22. Research and development and premium payments on health and/or hospitalization insurance --23. Special provisions regarding income and deductions of insurance companies --24. Treatment of foreign income tax --25. Non-deductible expenses --26. Losses from wash sales --27. Accounting periods and methods of accounting --28. Gain or loss from the sale, exchange or other disposition of property --29. Exchanges of properties in corporate reorganization --30. Capital gains and losses --31. Installment method --32. Returns and payment of tax --33. Withholding tax at source --34. Withholding on wages --35. Indirect methods of proving correct income --36. Determination of the taxable income of a controlled taxpayer --37. Remedies --38. Keeping of books of accounts and records --39. Registration, receipts and invoices, continuation and transfer of business and signs --40. Additions to the tax --41. Crimes, other offenses and forfeitures --42. Penalties imposed on public officers --43. Other penal provisions --44. Disposition and allotment of national internal revenue in general --45. Special disposition of certain national internal revenue taxes --46. Rules and regulations --47. Congressional oversight committee.