Income tax/
by Omar Erasmo G. Ampongan
- 19th Edition
- Recto, Manila: Conanan Educational Supply, c2025.
- 677 pages : 21 centimeters
- c2025
Contents: General principles-- The bureau of internal revenue (BIR)-- The Barangay micro business enterprises (BMBE)-- Fiscal incentives review board (FIRB) and tax incentives-- Items and concept of income-- Fringe benefits and fringe benefits tax-- Exclusions from gross income-- Taxation of individuals-- Taxation of corporations-- Taxation of estates and trusts-- Sources of Income-- Sales or exchange of capital assets and other properties-- Deductions from gross income.