| 000 -LEADER |
|---|
| fixed length control field |
03637nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260202090512.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260120s20102010ph a|||er|||| 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ampongan, Omar Erasmo G., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Income taxation : |
| Remainder of title |
(with tax principles & remedies) / |
| Statement of responsibility, etc |
by Omar Erasmo G. Ampongan and edited by Hazel Angeline Q. Abenoja. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Ninth edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Naga City, Philippines : |
| Name of publisher, distributor, etc |
Arts Review Center, Inc., |
| Date of publication, distribution, etc |
c2010. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xviii, 535 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
20 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chap 1 General principles -- Chap 2 The bureau of internal revenue -- Chap 3 Items and concept of income -- 4 Fringe benefits and fringe benefits tax -- Chap 5 Exclusions from gross income -- Chap 6 Taxation of individuals -- Chap 7 Taxation of corporations -- 8 Taxation of partnerships and partners -- Chap 9 Taxation of estates and trusts -- Chap 10 Sources of income -- Chap 11 Sales or exchanges of capital assets -- Chap 12 Deductions from gross income -- Chap 12-A Expenses, interest and taxes -- Chap 12-B Losses, bad debts, depreciation and depletion -- Chap 12-C Research and development, pension trust & contributions -- Chap 13 Accounting periods and methods -- Chap 14 Withholding tax system -- Chap 15 Returns and payment of tax -- Chap 16 Surcharges, deficiency & delinquency -- Chap 17 Tax remedies -- Chap 18 The court of tax appeals. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This edition is a product of the authors' twenty-five (25) years of handling the subject as a tax teacher, CPA reviewer, lecturer and a tax practitioner. The recent relevant issuances made by the Bureau of Internal Revenue are given rightful places in this edition, viz: Republic Act 10026: An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code of 1997, As Amended, and Adding Section 289-A to the Code, for the Purpose. Revenue Regulations 2-2010: Amendments to Sections 6 and 7 of Revenue Regulations 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of the General Professional Partnerships (GPPs) and the partners thereof, as well as the manner and period of making the election to claim OSD in the Income Tax Return. Revenue Memorandum Circular 16-2010: Disclosure of election to use the Optional Standard Deduction for Taxable year 2009. This edition included in the Exercises some digested cases decided recently by the Supreme Court so that the students will be trained to analyze and answer relatively long cases as a form of mental calisthenics. The answers may be researched by the students in the internet considering that the website of the court, the title of the cases, and the case numbers are given to them for easy reference. The author is flattered with the response from accounting teachers and students, CPA reviewees and successful board examinees who have used the previous editions. It is the author's hope that this edition will receive the same acceptance and achieve the same objective which its predecessors seem to have accomplished" --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income taxation. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Abenoja, Hazel Angeline Q., |
| Relator term |
editor. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
01/20/2026 |
