Income taxation : principles and laws with accounting applications /
Edwin G. Valencia and Gregorio F. Roxas
- 2013-2014, 6th edition
- Baguio City : Valencia Educational Supply , c2013
- 721 pages ; 22 cm.
Chapter 1 : General Principles and Concepts of Taxation 1 -- Chapter 2 : Tax Administration 69 -- Chapter 3 : Concept of Income 141 -- Chapter 4 : Gross Income 189 This book is designed as a textbook in the course Income Taxation covering comprehensive topics included in the CPA and Bar Examinations.