TY - BOOK AU - Mamalateo,Victorino C. TI - Philippine income tax SN - 9789712355400 [hardbound] PY - 2010/// CY - Manila PB - Rex Book Store KW - Income tax KW - Law and legislation KW - Philippines N1 - Includes bibliographical references and index; Contents: Chapter I Overview of income taxation -- Chapter II Definition of terms -- Chapter III Kinds of income taxpayers -- Chapter IV Gross income -- Chapter V Exclusion from gross income and exempt corporation -- Chapter VI Costs and deductions from gross income, non-deductible items, and personal exemption -- Chapter VII Taxable bases and tax rates -- Chapter VIII Ordinary assets and capital assets and tax-free exchange -- Chapter IX Accounting methods and periods, and filing of income tax returns -- Chapter X Withholding taxes -- Chapter XI Tax on fringe benefits,minimum corporate income tax, improperly accumulated earning tax, and tax on enterprises registered with special economic and freeport zone authorities ER -