| 000 -LEADER |
|---|
| fixed length control field |
02177nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260928144913.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260922b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214093366 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bulandos, Jeffel Ryan Z., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The basics of income and business taxation / |
| Statement of responsibility, etc |
Jeffel Ryan Z. Bulandos, Mary Chris A. Austria. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Carmel 1 Bahay Toro, Quezon City : |
| Name of publisher, distributor, etc |
Books Atbp. Publishing Corp., |
| Date of publication, distribution, etc |
c2025. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 234 pages : |
| Other physical details |
illustrations (black & white) ; |
| Dimensions |
25.3 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 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Preface — 1 General principles of taxation — 2 Income concepts and exclusions — Allowable deductions — 4 Taxation of individual taxpayers — 5 Taxation of partnerships, estates and trusts — 6 Taxation of corporations — 7 Tax returns and compliance requirements — 8 Business taxes — References. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
""This second edition of income and Business Taxation book is an update with the latest revenue regulations. This integrated learning material also includes questions and problems to check the comprehension level of students. The Authors hope that this book will continue to appeal to those with an interest in the subject taxation and that this would continue to help them to gain more confidence, realizing in the end that this subject, after all, is not difficult. The Authors acknowledge the valued assistance of individuals, who assisted them quite extensively in its preparation (to both editions). —Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accounting |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
Law and legislation. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business tax. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Austria, Mary Chris A., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Filipiniana |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Gian [new] |
| Date encoded |
09/23/2026 |
