TY - BOOK AU - Dimaampao, Japar B. TI - Basic approach to income taxation SN - 9789712358951 [paperback] PY - 2011/// CY - Manila, Philippines PB - Published & distributed by Rex Book Store KW - Income tax KW - Law and legislation KW - Philippines N1 - Contents: Chapter 1 Salient features of the present tax system -- Chapter 2 Income and requisites: income tax: nature and functions -- Chapter 3 Gross income -- Chapter 4 Individual income taxation -- Chapter 5 Corporate income taxation -- Chapter 6 Allowable deductions from gross income -- Chapter 7 Estates and trusts -- Chapter 8 Special topics in income taxation -- Chapter 9 Income tax rules on dealings in property -- Chapter 10 Taxpayers required to file income tax returns; Includes appendices ER -