Basic approach to income taxation/
by Japar B. Dimaampo
- Fourth edition
- Manila : Rex Book Store, c2011
- xxvi, 279p.: ill.; 22.8 cm.
Include appendices
Chapter 1. Salient features of the present tax system --Chapter 2. Income and requisites; income tax; nature and function --Chapter 3. Gross income --Chapter 4. Individual income taxation --Chapter 5. Corporate income taxation --Chapter 6. Allowable deduction from gross income --Chapter 7. Estates and trust --Chapter 8. Special topics in income taxation --Chapter 9. Income tax rules on dealings in property --Chapter 10. Taxpayers required to file income tax returns.