The law on income taxation : With illustrations, problem and solutions /
by De Leon, Hector S.
- Fourteenth Edition
- Manila: Rex Book Store, c2013
- xxiv, 650p.: 22 cm.
- c2013
Includes Appendices
Chapter I. -- General principles -- II. Concept and items of income-- III. Exclusions from income -- IV. Special treatment of fringe benefits -- V. Preliminary topics -- VI. Items not deductible -- VII. Gains and losses from disposition of property-- VIII. Source of income -- IX. Taxation of individuals X. Taxation of corporations -- XI. Taxation of partnerships and partners -- XII. Taxation of estates and trusts -- XIII. Accounting methods --XIV. Filing of returns and payment of tax -- XV. Assessment and collection of tax.