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  <titleInfo>
    <title>Income taxation</title>
    <subTitle>principles and laws with accounting applications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Valencia, Edwin G.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Roxas, Gregorio F.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Baguio City</placeTerm>
    </place>
    <publisher>Valencia Educational Supply</publisher>
    <dateIssued>c2016</dateIssued>
    <edition>2016-2017 7th Edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>763 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: General principles and concepts of taxation. -- Tax administration. -- Concept of income. -- Gross income. -- Exclusion from gross income. -- Fringe benefit tax. -- Dealings in property. -- Deduction from gross income. -- Losses. -- Income tax of individuals. -- Income tax of corporations. -- Income taxes of partnerships, co-ownerships, joint ventures. -- Income taxes of estates and trusts. -- Withholding taxes. </abstract>
  <note type="statement of responsibility">Edwin G. Valencia and Gregorio F. Roxas.</note>
  <subject>
    <topic>Income tax</topic>
  </subject>
  <subject>
    <topic>Taxation</topic>
  </subject>
  <identifier type="isbn">9789719393443</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161227</recordCreationDate>
  </recordInfo>
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