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    <subfield code="a">Reyes, Virgilio D.</subfield>
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    <subfield code="b">law and accounting /</subfield>
    <subfield code="c">Virgilio D. Reyes.</subfield>
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    <subfield code="a">A Special 2015 Student Edition.</subfield>
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    <subfield code="c">c2015.</subfield>
    <subfield code="a">[Place of publication not identified] :</subfield>
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    <subfield code="a">xviii, P-17 pages</subfield>
    <subfield code="b">illustrations ;</subfield>
    <subfield code="c">22 cm.</subfield>
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    <subfield code="a">Includes appendices.</subfield>
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    <subfield code="a">Contents: Taxation and the income tax. -- Tax on citizens of the Philippines 1. -- Tax on citizens of the Philippines 2.-- Tax on citizens of the Philippines 3. -- Tax on domestic corporations. -- Tax on partnerships. -- Gross income: inclusions. -- Gains and losses from sales or exchanges of assets. -- Income from business, dividend and interest. -- Income from rents and from farming. -- Income from services and from other sources. -- Premium on hospitalization and health insurance. -- Itemized deductions, in general. -- Taxes and fringe benefits. -- Interest and losses. -- Contributions, pension trust and research costs. -- Taxable income and income tax. -- Filing of return and payment of tax. -- Net worth-expenditures method of determining undeclared income.</subfield>
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    <subfield code="d">2017-01-03</subfield>
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