TY - BOOK AU - Llamado,Christopher P. AU - De Vera,Jack L.A. TI - Philippine income tax: volume 1 (part 2) : (deductions; bases in computing taxable income; sales, exchange, or other disposition of property ; appendices to volume 1) SN - 9786214161348 AV - KPM2832 .L53 2020 U1 - 343.599052 PY - 2023/// CY - Manila, Philippines PB - GIC Enterprises and Co., Inc., KW - Income tax KW - Law and legislations KW - Philippines N1 - 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 ER -