Income taxation: Laws, principles and applications/
by Rex B. Banggawan
- 2019 OBE Edition
- Pasay City: Real Excellence Publishing, c2014
- 703 pages:
- c2014
Includes appendices
PART I. INTRODUCTORY CONCEPTS.-- Chapter I. Introduction to Taxation.-- Chapter II. Taxes, Laws, and Tax Administration.-- PART II. INCOME RECOGNITION, MEASUREMENT AND REPORTING, AND TAXPAYER CLASSIFICATIONS.-- Chapter III. Introduction to Income Taxation.-- Chapter IV. Tax Schemes, Periods, and Methods and Reporting.-- PART III. SPECIAL INCOME TAXATION.-- Chapter V. Final Income Taxation.-- Chapter VI. Capital Gains Taxation.-- PART IV. REGULAR INCOME TAXATION.-- UNIT I. GENERAL RULES ON GROSS INCOME.-- Chapter VIII. Regular Income Taxation - Exclusions in Gross Income.-- Chapter IX. Regular Income Taxation - Inclusion in Gross Income.-- UNIT II. SPECIAL RULES ON GROSS INCOME.-- Chapter XI. Fringe Benefits Taxation.-- Chapter XII. Dealings in Properties.-- UNIT III. DEDUCTIONS ON GROSS INCOME.-- Chapter XIII. Principles of Deductions.-- Chapter XIII-A. Regular Allowable Itemized Deductions.-- Chapter XIII-B. Special Allowable Itemized Deductions and Net Operating Loss Carry-over.-- Chapter XIII-C. Optional Standard Deduction.-- UNIT IV. SPECIAL REGULAR TAX RULES PER TAXPAYER CLASS.-- Sub-Unit I. Special Regular Tax Rules for Individual Taxpayers.-- Sub-Unit II. Special Regular Tax Rules for Corporate Taxpayers.-- Chapter XV-B. Corporate Income Taxation - Regular Corporations.