000			02592nam a22002057a 4500
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005			20190110105034.0
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040			_cUM Bansalan College LIC
082			_aBFil. 336.24 _bL770p
100			_91089 _aLlamado, Crispin P. Jr.
245			_aPhilippine Income Tax/ _cby Crispin P. Llamado, Jr. and Manuel M. San Diego.
260			_a-Manila Ohilippines: _bGIC Enterprises & Co., Inc., _cc1993
300			_axxxi, 701p.: _bill.; _c22.2 cm.
500			_aInclude appendices
505			_aChapter 1. General Principles of taxation --2. Introduction to income tax --3. Persons subject to income tax --4. Personal exemptions --5. Taxation of individuals --6. Taxation of fringe benefits --7. Taxation of corporations --8. Exempt corporations --9. Improperly accumulated earnings tax --10. Taxation of partnership --11. Taxation tax on estate and trust --12. Declaration and quarterly payments of income tax 169 --13. Source of income --14. Gross income --15. Exclusions from gross income 16. Deductions from gross income --17. Business expenses --18. Interest and taxes --19. Losses and bad debts --20. Depreciation and depletion --21. Pension trust and charitable and other contributions --22. Research and development and premium payments on health and/or hospitalization insurance --23. Special provisions regarding income and deductions of insurance companies --24. Treatment of foreign income tax --25. Non-deductible expenses --26. Losses from wash sales --27. Accounting periods and methods of accounting --28. Gain or loss from the sale, exchange or other disposition of property --29. Exchanges of properties in corporate reorganization --30. Capital gains and losses --31. Installment method --32. Returns and payment of tax --33. Withholding tax at source --34. Withholding on wages --35. Indirect methods of proving correct income --36. Determination of the taxable income of a controlled taxpayer --37. Remedies --38. Keeping of books of accounts and records --39. Registration, receipts and invoices, continuation and transfer of business and signs --40. Additions to the tax --41. Crimes, other offenses and forfeitures --42. Penalties imposed on public officers --43. Other penal provisions --44. Disposition and allotment of national internal revenue in general --45. Special disposition of certain national internal revenue taxes --46. Rules and regulations --47. Congressional oversight committee.
700			_91090 _aSan Diego, Manuel M.
942			_2ddc _cBFI