MARC details
| 000 -LEADER |
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| fixed length control field |
03030nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220510090849.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220505b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786214160723 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CvSU Main Campus Library |
| Description conventions |
rda |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KPM2832 |
| Item number |
R33 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
22816 |
| Personal name |
Reyes, Virgilio D. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
A Study on income tax law and accounting under the TRAIN law / |
| Statement of responsibility, etc. |
Virgilio D. Reyes. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2019 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Manila, Philippines : |
| Name of publisher, distributor, etc. |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
x, [various pagings] : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes appendices. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"An in-depth study on the taxes, in simplified discussions and illustrations, with portrait and landscape presentations, with comparative tables, and with progressing problems to sole. With illustrative recordings in the book of accounts comprehensive"--Front cover. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Taxation and income tax -- Tax on domestic corporations -- Tax on resident corporations -- Tax on partnerships -- Tax on income from employment of a resident citizen of the Philippines -- Tax on income from self-employment or profession of a resident citizen of the Philippines -- Tax on a resident citizen of the Philippines when income is mixed or when income is joint with spouse -- Quarterly and annual income tax return on income from business or profession -- Gross income: inclusions and exclusions -- Gains and losses from sales or exchanges of assets – 1 -- Gains and losses from sales or exchanges of assets – 2 sale of property with capital gain tax -- Gains and losses from sale or exchanges of assets – 3 the asset is ordinary asset -- Income from business, dividend and interest -- Income from rent and farming -- Income from services and other sources -- Optional standard deduction -- Itemized deductions, in general -- Taxes and fringe benefits -- Interest and losses -- Bad debts, pension trust and research costs -- Depreciation, depletion and others -- Contributions -- Taxable income and income tax -- Tax credit for foreign income tax paid -- Filing or return and payment of tax -- Appendix A: Wash sale -- Appendix B: Corporate readjustments -- Appendix C: Reconciliation of net income per books against taxable income -- Appendix D: Income tax of estate, trust, joint venture and co-ownership -- Appendix E: The tax payers and their taxable income -- Appendix F: Graduated income tax rates for individuals. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
Great Books Trading |
| Method of acquisition |
Purchased |
| Date of acquisition |
11/20/2020 |
| Accession number |
78372 |
| Owner |
PNR |
| Purchase price |
PHP 675.00 |
| PO No. |
2020-10-371C |
| ICS or PAR No. |
2020-1-0319 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
787 |
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law |
| Geographic subdivision |
Philippines |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
11392 |
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law |
| Geographic subdivision |
Philippines |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
763 |
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Law |
| Geographic subdivision |
Philippines |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=07ee6b9cf2b3237110225cd043c8fdce">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=07ee6b9cf2b3237110225cd043c8fdce</a> |
| Link text |
Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
