Income taxation - Ballada, Win; Ballada, Susan (Domdane Publisher and Made Easy Book, 2014)
Contents 1. -- Basic principles -- 2. Taxation of individuals -- 3. Taxation of corporations -- 4. Minimum corporate income tax ( MCIT) , improperly accumulate earnings tax (IAET) and gross income tax -- 5. Taxation of estates and trusts -- 6. Taxation of partnership and partners -- 7. Gross income -- 8. Fringe benefits -- 9. Gains and losses from dealings in property -- 10. Allowance deductions-- 11. Withholding taxes -- 12. Foreign tax credit -- 13. Penalties -- 14. Returns and payment of tax -- 15. Accounting methods and periods -- 16. Remedies-- 17. Compliance requirements.
Keywords: Income tax