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  <titleInfo>
    <title>Philippine income tax</title>
    <subTitle>volume 1 (part 2) : (deductions; bases in computing taxable income; sales, exchange, or other disposition of property ; appendices to volume 1)</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Philippine income tax</title>
  </titleInfo>
  <name type="personal">
    <namePart>Llamado, Christopher P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>De Vera, Jack L.A.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2023</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>[cont.] 1496 ; 22 cm.</extent>
  </physicalDescription>
  <tableOfContents>Part 8. Deductions -- Deductions from gross income -- The itemized deductions (ordinary and necessary trade, business, or professional expenses) -- The itemized deductions (interest and taxes) -- The itemized deductions (bad debts and losses) -- The itemized deductions (depreciation and depletion) -- The itemized deductions (pension trusts, and charitable and other contributions) -- The itemized deductions (research and development) -- Treatment of foreign income tax -- Non-deductible expenses -- Losses from wash sales -- Part 9. Base in computing the taxable income -- Accounting periods and methods of accounting -- Part 10. Sale, exchange, or other disposition of property -- Gain or loss from sale, exchange, or other disposition of property -- Exchanges of properties in corporate reorganization (tax-free exchange) -- Capital gains and losses -- Installment method.</tableOfContents>
  <note type="statement of responsibility">Christopher P. LLamado and Jack L.A. De Vera.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislations</topic>
    <geographic>Philippines</geographic>
  </subject>
  <classification authority="lcc">KPM2832 .L53 2020</classification>
  <classification authority="ddc">343.599052 L770p</classification>
  <identifier type="isbn">9786214161348</identifier>
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    <recordCreationDate encoding="marc">260113</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260805130358.0</recordChangeDate>
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      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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