The Law on income taxation (with illustrations, problems, and solutions) /
Hector S. De Leon, Hector M. De Leon, Jr.
- Sixteenth edition.
- Manila : Rex Book Store, c2022.
- pages : illustrations ; cm.
- BIZ-ACCT series .
Includes index.
General Principles -- Concepts and Items of Income -- Exclusion from Income -- Special Treatment of Fringe Benefits -- Deduction from Gross income -- Items Not Deductible -- Gains and Losses From Disposition of Property -- Sources of Income -- Taxation of Individuals -- Taxation of Corporations -- Taxation of Partnerships and Partner -- Taxation of Estates and Trust -- Accounting Methods -- Filing of Returns and Payment of Tax -- Tax Administration and Procedure.