Income taxation / (Record no. 31074)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01844nam a2200253 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251204162741.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251204s2024 ph 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CSPC |
| Language of cataloging | eng |
| Transcribing agency | CSPC |
| Description conventions | rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6369 |
| Item number | .A476 2024 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Item number | Am74i |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ampongan, Omar Erasmo G., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Income taxation / |
| Statement of responsibility, etc. | Omar Erasmo G. Ampongan. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 18th edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Philippines : |
| Name of producer, publisher, distributor, manufacturer | [Name of Publisher not identified], |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | v, 688 pages ; |
| Dimensions | 21 cm. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. General principles -- Definition of taxation -- Purposes of taxation -- Scope of taxation -- Basic principles of a sound tax system -- Nature or characteristics of the state's power to tax -- Limitations on the power of taxation -- Constitutional limitations -- Inherent limitations -- Aspects of taxation -- Taxes -- Definition of tax -- Classification of taxes -- Three inherent powers of the government -- Distinctions-eminent domain, police power and taxation -- Tax distinguished from license fee -- Tax distinguished from toll -- 2. Income taxation (with tax principles & remedies) Ampongan -- Tax distinguished from special assessment -- Tax distinguished from debt -- Tax distinguished from customs duties -- Double taxation -- Situs of taxation -- Interpretation of the tax laws -- Forms of escape from taxation -- The basic forms of escape from taxation -- Tax amnesty -- Doctrine of equitable recoupment -- Rule on set-off or compensation -- Taxpayer's suit -- Sources of tax laws -- Steps in the legislative process. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Suppress in OPAC | No |
| Koha item type | Books |
| Classification part | 336.2 |
| Item part | Am74i |
| Call number prefix | FIL |
| Call number suffix | 2024 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | Filipiniana Section | 12/04/2025 | FIL 336.2 Am74i 2024 | 030871 | 12/04/2025 | 1-1 | 12/04/2025 | Books |