TY - BOOK AU - Reyes, Virgilio D. TI - Income tax: law and accounting PY - 2015/// CY - [Place of publication not identified] PB - [Publisher not identified] KW - Income tax KW - Taxation N1 - Includes appendices N2 - 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 ER -