Income tax law and accounting / (Record no. 14652)

MARC details
000 -LEADER
fixed length control field 02541nam a2200205Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520102746.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250520s9999 xx 000 0 und d
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ 4657.A7 .R4 1998
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Reyes, Virgilio D.
Relator term author
245 #0 - TITLE STATEMENT
Title Income tax law and accounting /
Statement of responsibility, etc. Virgilio D. Reyes
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. [Place of publication not identifed] :
Name of publisher, distributor, etc. [publisher not identified],
Date of publication, distribution, etc. c1998
300 ## - PHYSICAL DESCRIPTION
Extent xi, 202 pages ;
Dimensions 23 cm.
500 ## - GENERAL NOTE
General note Income tax law and accounting /, Income
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note PART I. Income tax patterns -- Chapter 1. Introduction -- Chapter 2. Tax on individuals -- Chapter 3. Tax on estates and trusts -- Chapter 4. Tax on corporations -- Chapter 5. Improperly accumulated earnings tax of corporations -- Chapter 6. Exempt associations -- II. Gross Income -- Chapter 7. Income; Inclusions and exclusions -- Chapter 8. Income from personal services, business, farming, interest and rent and services -- Chapter 9 Fringe benefit: A fringe benefit Tax -- Chapter 10. Sale or exchange of property -- Chapter 11. Sale or exchange of property - capital gains and losses -- Chapter 12. Sale or exchange of property - capital gain tax on real property -- Chapter 13. Sale of exchange of property - capital gain tax on share of stock -- Chapter 14. Dividend income -- Chapter 15. Share in the income of a general professional partnership, estate or trust -- Chapter 16. Income from whatever source Cancellation of Debt; Damage recovery; prizes and awards; Income from illegal sources. -- Chapter 17, Income from whatever source: Bad Debt recovery and tax refund -- Chapter 18. Income from deferred payment sales and long term contracts. -- III. Deductions from Gross Income -- Chapter 19. Deductions in General; Optional Standard and premium payments -- Chapter 20. Business Expenses, In General -- Chapter 21. Interest and taxes -- Chapter 22. Losses -- Chapter 23. Bad debts and depreciation, depletion and pension trust -- Chapter 24 Contribution research and development -- IV. Procedure -- Chapter 25. Taxable income and income tax -- Chapter 26. Tax credit for foreign income tax-- Chapter 27. Filing of income tax return and payment of income tax.
520 ## - SUMMARY, ETC.
Summary, etc. This book is a continuous reading material. The provisions of the National Internal Revenue Code are discussed not in the sequence in which they appear in the law in accordance with their materiality and relevance to the particular subject being discussed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX -- PHILIPPINES
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection Home library Current library Shelving location Date acquired Source of acquisition Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Gen. Ed. - CBA LRC - Annex II National University - Manila Filipiniana 06/21/2022 Reaccessioned   FIL HJ 4657.A7 .R4 1998 NULIB000012411 05/20/2025 c.1 05/20/2025 Books