Taxation law /
by Eduardo Victor J. Valdez
- Second Edition
- Quezon City : C&E Publishing, Inc., c2025
- xii, 414 pages ; 22 centimeters
Includes bibliographical references and index.
1. Tax Laws and Taxation: Sources, Meanings, Theory, and Purposes.-- 2. Nature and Limitations of the Power of Tax.-- 3. Situs of Taxation and Double Taxation.-- 4. Sources, Application, Interpretation, and Administration of Tax Laws.-- 5. Filing and Payment of Taxes.-- 6. Means of Avoiding or Minimizing the Burden of Taxation.-- 7. Exemptions and Applicable Tax Rates.-- 8. Tax Remedies under the National Internal Revenue Code.-- 9. Income Taxation.-- 10. Income: Meaning, Sources, and Kinds.-- 11. Classification of Taxpayers.-- 12. Items of Gross Income and Exclusions.-- 13. Allowable Deductions in Determining Taxable Income.