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  <titleInfo>
    <title>Income tax</title>
    <subTitle>law and accounting</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Reyes, Virgilio D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Place of publication not identified]</placeTerm>
    </place>
    <dateIssued>c2015</dateIssued>
    <publisher>[Publisher not identified]</publisher>
    <edition>A Special 2015 Student Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, P-17 pages illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <note type="statement of responsibility">Virgilio D. Reyes.</note>
  <note>Includes appendices.</note>
  <subject>
    <topic>Income tax</topic>
  </subject>
  <subject>
    <topic>Taxation</topic>
  </subject>
  <recordInfo>
    <recordCreationDate encoding="marc">170103</recordCreationDate>
  </recordInfo>
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