TY - BOOK AU - De Leon, Hector S. AU - Hector M. De Leon Jr. TI - The Law on Income Taxation SN - 9786210427929 U1 - 334.599052 PY - 2022/// CY - Quezon City, Philippines PB - Rex Bookstore KW - Taxation - Law - Philippines N1 - 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 ER -