De Leon, Hector S.

The Law on Income Taxation/ Hector S. De Leon - 17th edition - Quezon City, Philippines Rex Bookstore 2022 - xxiii, 600 pages. 22.8 cm

Includes Index

Preface -- General Principles -- Concepts and Items of Income -- Exclusions from Income -- Special Treatment of Fringe Benefits -- Deductions from Gross Income -- Items not Deductions -- Gain and Losses from Disposition of Property -- Sources of Income -- Taxation of Individuals -- Taxations of Corporations -- Taxation of Partnerships and Partners -- Taxation of Estates and Trusts -- Accounting Methods -- Filing of Returns and Payment of Tax -- Tax Administration and Procedure

9786210427929


Taxation - Law - Philippines

334.599052 / D37l