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    <subfield code="a">Aduana, Nick L., </subfield>
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    <subfield code="a">A simplified and procedural handbook on income taxation (with TRAIN Law - R.A. No. 10963) / </subfield>
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    <subfield code="a">vii, 520 pages : </subfield>
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    <subfield code="a">Contents: Chapter 1 Basic principles of taxation -- Chapter 2 Administrative provision on income taxation -- Chapter 3 The income taxation framework -- Chapter 4 Compensation income -- Chapter 5 Business income and income exercise of profession -- Chapter 6 Passive income and other taxable income -- Chapter 7 Gains from dealings in properties -- Chapter 8 Exclusion from gross income -- Chapter 9 Fringe benefits -- Chapter 10 Allowable deductions -- Chapter 11 Income tax of individuals -- Chapter 12 Income taxes of partnerships, estates, and trusts -- Chapter 13 Income tax of corporations. </subfield>
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