000			02890nam a22003497a 4500
003			OSt
005			20230313111858.0
008			230309b |||||||| |||| 00| 0 eng d
020			_a9789719594000 [paperback]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aBanggawan, Rex B., _eauthor.
245			_aIncome taxation : _blaws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications / _cRex B. Banggawan.
250			_a2021 edition.
260			_aPasay City : _bReal Excellence Publishing, _cc2021.
300			_a[xiv], 730 pages : _b23 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
501			_aWell organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.
504			_aIncludes bibliographical references.
505			_aTable of Contents: Part 1 : Introductory Concepts Chapter 1 : Introduction to Taxation Chapter 2 : Taxes, Tax Laws, and Tax Administration Part 2 : Income Recognition, Measurement and Reporting, and Taxpayer Classifications Chapter 3 : Introduction to Income Taxation Chapter 4 : Tax Schemes, Periods, and Methods and Reporting Part 3 : Special Income Taxation Chapter 5 : Final Income Taxation Chapter 6 : Capital Gains Taxation Part 4 : Regular Income Taxation Chapter 7 : Introduction to Regular Income Taxation Unit 1 : General Rules on Gross Income Chapter 8 : Regular Income Taxation - Exclusions in Gross Income Chapter 9 : Regular Income Taxation - Inclusions in Gross Income Unit 2 : Special Rules on Gross Income Chapter 10 : Compensation Income Chapter 11 : Fringe Benefits Taxation Chapter 12 : Dealings in Properties Unit 3 : Deductions on Gross Income Chapter 13-A : Regular Allowable Itemized Deductions Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over Chapter 13-C : Optional Standard Deductions Unit 4 : Specific Regular Tax Rules Per Taxpayer Class Sub-Unit 1 : Special Regular Tax Rules for Individual Taxpayers Chapter 14 : Individual Income Taxation Sub-Unit 2 : Special Regular Tax Rules for Corporate Taxpayers Chapter 15-A : A Corporate Income Taxation-Special Corporations Chapter 15-B : Corporate Income Taxation-Regular Corporations
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
650			_aIncome tax _xLaw and legislation _zPhilippines.
650			_aTaxation _xLaw and legislation _zPhilippines.
942			_2ddc _cBK
998			_cAillen[new] _d03/09/2023
998			_cAillen[added] _d03/13/2023
999			_c11417 _d11417