000			01291nam a22002537a 4500
003			OSt
005			20250214180605.0
008			190109b ||||| |||| 00| 0 eng d
020			_a978-971-23-6242-2
040			_cUM Bansalan College LIC
082			_2Fourteenth Edition _aBFil. 336.24 _bD37i
100			_9321 _aDe Leon, Hector S.
245			_aThe law on income taxation : _bWith illustrations, problem and solutions / _cby De Leon, Hector S.
250			_aFourteenth Edition
260			_aManila: _bRex Book Store, _cc2013
300			_axxiv, 650p.: _c22 cm.
362			_ac2013
500			_aIncludes Appendices
505			_aChapter 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.
650		0	_aTaxation _94102
650		0	_aIncome tax _915084
700			_9388 _aDe Leon, Hector Jr.
942			_2ddc _cBFI
999			_c6243 _d6243