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  <titleInfo>
    <title>Simplified income taxation</title>
    <subTitle>includes tax reform for acceleration and inclusion (TRAIN) law corp. recovery and tax incentives for enterprises (CREATE) act</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Simplified income taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Gloria, Ramelo C.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Pantaleon, Aldin L.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2024</dateIssued>
    <edition>2024 hybrid edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxi, 320 pages ; 23 cm. </extent>
  </physicalDescription>
  <tableOfContents>Introduction to taxation -- Basic income taxation principles -- Income taxation of individuals -- Income taxation of corporations -- Computation of gross income -- Deductions from gross income -- Income taxation of partnerships, estates and trusts -- Tax returns, payments, penalties and other administrative matters.</tableOfContents>
  <note type="statement of responsibility">Ramelo C. Gloria and Aldin L. Pantaleon. </note>
  <note>Includes bibliographical references. </note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Handbooks, manuals etc</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
  </subject>
  <classification authority="lcc">HJ4629 .G56 2024</classification>
  <classification authority="ddc">336.24 G514s</classification>
  <identifier type="isbn">9786218721180</identifier>
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    <recordCreationDate encoding="marc">260804</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260804133148.0</recordChangeDate>
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      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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