MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03167nam a2200301 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260805140136.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260805s2023 ph 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789719594000 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CSPC |
| Original cataloging agency |
CSPC |
| Language of cataloging |
eng |
| Modifying agency |
CSPC |
| Description conventions |
rda |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KPM2832 |
| Item number |
.B36 2023 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.599052 |
| Item number |
B224i |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Banggawan, Rex B., |
| Relator term |
author. |
| 243 00 - COLLECTIVE UNIFORM TITLE |
|---|
| Uniform title |
<a href="Income taxation">Income taxation</a> |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Income taxation : |
| Remainder of title |
laws, principles and applications / |
| Statement of responsibility, etc. |
Rex B. Banggawan. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2023-2024 edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Sampaloc, Manila : |
| Name of producer, publisher, distributor, manufacturer |
Real Excellence Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
705 pages ; |
| Dimensions |
24 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 |
Part I. Introductory concepts -- Introduction to taxation -- Taxes, tax laws, and tax administration -- Part II. Income recognition, measurement and reporting, and taxpayer classifications -- Introduction to income taxation -- Tax schemes, periods, and methods and reporting -- Part III. Special income taxation -- Final income taxation -- Capital gains taxation -- Part IV. Regular income taxation -- Introduction to regular income taxation -- Unit 1. General rules on gross income -- Regular income taxation - exclusions in gross income -- Regular income taxation - inclusions in gross income -- Unit 2. Special rules on gross income -- Compensation income -- Fringe benefits taxation -- Dealings in properties -- Unit 3. Deductions on gross income -- Principles of deductions -- Ordinary allowable itemized deductions -- Special allowable itemized deductions and net operating loss carry-over -- Optional standard deduction -- Unit 4. Specific regular tax rules per taxpayer class -- Sub-Unit 1. Special regular tax rules for individual taxpayers -- Individual income taxation -- Sub-Unit 2. Special regular tax rules for corporate taxpayers -- Corporate income taxation - special corporations -- Corporate income taxation - regular corporations. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"The book is a principle-based structural presentation of Income Taxation. It is aimed to provide readers with a thorough understanding and mastery of Income Taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated, making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentation of the topics promote easier understanding, mastery and long term retention. The book thoroughly discussed updates in detail and connects theory and practice by providing detailed practical application of tax rules. It is self-taught. Readers can learn Income Taxation even with minimal teacher supervision"-- Back cover. |
| 650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Classification part |
343.599052 |
| Item part |
B224i |
| Call number prefix |
FIL |
| Call number suffix |
2023 |
| Suppress in OPAC |
No |