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     <title><![CDATA[University of Cebu-Banilad Library Search for 'au:&quot;Ramirez, Efren V., Sr.,&quot;']]></title>
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    A simplified approach to taxation, agrarian reforms, and the law on cooperatives /






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       <dc:identifier>ISBN:</dc:identifier>
        
        <link>/cgi-bin/koha/opac-detail.pl?biblionumber=9072</link>
        
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	   <p>By Ramirez, Efren V. Sr.. 
	   Cebu City : E.Q. Cornejo, 1999
                        . 245 pages :
                        , Rev. ed. (1972) published under title: A simplified approach to taxation and code of agrarian reforms (for everybody's use, guide, and quick reference).
                         23 cm.. 
                        
       </p>

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       <title>
    Handbook on negotiable instruments :


    [for law and commerce students] with documents of title, warehouse receipts, trust receipts law, and other quasi-negotiable documents /





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       <dc:identifier>ISBN:</dc:identifier>
        
        <link>/cgi-bin/koha/opac-detail.pl?biblionumber=9091</link>
        
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	   <p>By Ramirez, Efren V., Sr.. 
	   407 Magallanes St., Cebu City : Visayan Educational Supply Corp., 1992
                        . 272 pages :
                        
                        
                        
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       <title>
    The new Philippine constitution : 


    with emphasis on the historical development of the Philippine government, human rights and public service / 





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       <dc:identifier>ISBN:[newsprint]</dc:identifier>
        
        <link>/cgi-bin/koha/opac-detail.pl?biblionumber=9107</link>
        
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	   <p>By Ramirez, Efren V. Sr.. 
	   Magallanes St., Cebu City : Visayan Educational Supply,  2007
                        . 388 pages :
                        
                        
                         [newsprint]
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       <title>
    Simplified approach to taxation, agrarian reforms and the law on cooperatives / 






</title>
       <dc:identifier>ISBN:</dc:identifier>
        
        <link>/cgi-bin/koha/opac-detail.pl?biblionumber=15413</link>
        
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	   <p>By Ramirez, Efren V., Sr.,. 
	   Cebu City, Philippines : Visayan Educational Supply Corporation, 1999
                        . 245 pages :
                        
                         22.3 cm.. 
                        
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