000			02057nam a2200217Ia 4500
003			NULRC
005			20250520094838.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aKPM 2858 .R49 2012
100			_aReyes, Virgilio D. _eauthor
245		0	_aIncome tax law and accounting : _ba new approach / _cVirgilio D. Reyes
250			_aA Special 2012 student edition.
260			_aPhilippines : _bA.B. Reyes Enterprises, _cc2012
300			_axx, (various paging) ; _c24 cm.
365			_bPHP300
505			_a1 -- Introduction -- 2 -- Tax on citizens of the Philippines -- 3 -- Tax on Domestic Acorporations -- 4 -- Tax on Partnerships -- 5 -- Gross Income: Inclusions and Exclusions -- 6 -- Income from Business, Dividend and Interest -- 7 -- Gains and Losses from Sales or Exchanges of Assets -- 8 -- Income from Rents and from Framing -- 9 -- Income from Services and from other Sources -- 10 -- Premium on Hospitalization and Health Insurance -- 11 -- Optional Standard Deduction -- 12 -- Itemized Deductions, in General -- 13 -- Taxes and Fringe Benefits -- 14 -- Interest and Losses -- 15 -- Bad Debts, Pension Trust and Research Costs -- 16 -- Contributions, Depreciation, Depletion and Others -- 17 -- Taxable Income and Income Tax -- 18 -- Filing of Return and Payment of Tax -- 19 -- Tax Credit for Foreign Income Tax -- 20 -- Tax on Capital Gain on Shares of Stock and Real Property -- 21 -- Installments Sale of Property -- 22 -- Corporate Resdjustments -- 23 -- Wash Sale -- 24 -- Dicovery of Undeclared Income -- Appendices -- Plates</br>
520			_aThis book brings to fore a reality - that income taxation are rules in the law nor strictly a book in accounting. An ideal book for a student is one that does not overwhelm him, especially the beginning chapters, and yet provides materials for intelligent discussion in the classroom on the basic elsewhere in the book, giving the teacher discretion on the knowledge he requires beyond the basic.
650			_aINCOME TAX -- PHILIPPINES
942			_2lcc _cBK
999			_c4187 _d4187