De Leon, Hector S.

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.


9876210427929 (pbk.)


Taxation--Philippines
Income tax--Philippines

KPM2790 / D37 2022