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  <titleInfo>
    <title>The basics of income and business taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Bulandos, Jeffel Ryan Z.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Austria, Mary Chris A.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Carmel 1 Bahay Toro, Quezon City</placeTerm>
    </place>
    <publisher>Books Atbp. Publishing Corp.</publisher>
    <dateIssued>c2025</dateIssued>
    <edition>Second edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>viii, 234 pages : illustrations (black &amp; white) ; 25.3 cm.</extent>
  </physicalDescription>
  <abstract>""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</abstract>
  <tableOfContents>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.</tableOfContents>
  <targetAudience>Adult</targetAudience>
  <note type="statement of responsibility">Jeffel Ryan Z. Bulandos, Mary Chris A. Austria.</note>
  <note>Includes bibliographical references.</note>
  <note>Purchased Biore, Christopher College of Business and Accountancy Accounting</note>
  <note>Text in English</note>
  <subject>
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject>
    <topic>Business tax</topic>
  </subject>
  <identifier type="isbn">9786214093366 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260922</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260928144913.0</recordChangeDate>
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