000			02638nam a22002657a 4500
003			OSt
005			20250307143337.0
008			220523b ||||| |||| 00| 0 eng d
020			_a9789719594000
040			_aFoundation University _bEnglish. _cFoundation University _erda.
050			_a(CBA-Acct) KPM 2832 _b.2021 B36
100			_aBanggawan, Rex B., author. _910183
245			_aIncome taxation : _blaws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications / _cRex B. Banggawan.
250			_a2021 edition.
260			_aPasay City : _bReal Excellence Publishing, _cc2021.
300			_a[xiv], 730 pages ; _c23 cm
501			_aWell organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.
504			_aIncludes bibliographical references.
505			_aPart 1 : Introductory Concepts Chapter 1 : Introduction to Taxation Chapter 2 : Taxes, Tax Laws, and Tax Administration Part 2 : Income Recognition, Measurement and Reporting, and Taxpayer Classifications Chapter 3 : Introduction to Income Taxation Chapter 4 : Tax Schemes, Periods, and Methods and Reporting Part 3 : Special Income Taxation Chapter 5 : Final Income Taxation Chapter 6 : Capital Gains Taxation Part 4 : Regular Income Taxation Chapter 7 : Introduction to Regular Income Taxation Unit 1 : General Rules on Gross Income Chapter 8 : Regular Income Taxation - Exclusions in Gross Income Chapter 9 : Regular Income Taxation - Inclusions in Gross Income Unit 2 : Special Rules on Gross Income Chapter 10 : Compensation Income Chapter 11 : Fringe Benefits Taxation Chapter 12 : Dealings in Properties Unit 3 : Deductions on Gross Income Chapter 13-A : Regular Allowable Itemized Deductions Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over Chapter 13-C : Optional Standard Deductions Unit 4 : Specific Regular Tax Rules Per Taxpayer Class Sub-Unit 1 : Special Regular Tax Rules for Individual Taxpayers Chapter 14 : Individual Income Taxation Sub-Unit 2 : Special Regular Tax Rules for Corporate Taxpayers Chapter 15-A : A Corporate Income Taxation-Special Corporations Chapter 15-B : Corporate Income Taxation-Regular Corporations
546			_aIn English text.
650			_aIncome tax -- Law and legislation _zPhilippines. _910184
650			_aTaxation -- Law and legislation _zPhilippines. _910185
658			_aAccountancy, Bachelor of Science in. _bIncome Taxation. _cAE26
942			_2lcc _cBK _n0 _hKPM 2832 _i.2021 B36 _k(CBA-Acct)
999			_c4229 _d4229