Income Taxation : law principles and applications / Rex B. Banggawan

PART I. Introductory concepts -- PART II. Income recognition, measurement and reporting, and taxpayer classifications -- PART III. Special Income Taxation -- PART IV. Regular Income Taxation. PART 1: Introductory Concepts -- Chapter 1 - Introduction to Taxation -- Chapter 2 - Taxes, Tax Laws & 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 benefit taxation -- Chapter 12 - Dealings in Properties -- Unit 3 - Deductions on Gross Income -- Chapter 13 - Principles of Deduction -- Chapter 13A - Regular Allowable Itemized Deductions -- Chapter 13B - Special Allowable Itemized Deductions and Net Operating Loss Carry Over -- Chapter 13C - The 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-B -Corporate Income Taxation - Special Corporations -- Chapter 15-B - Corporate Income Taxation - Regular Corporations.

This book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology.