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  <titleInfo>
    <title>Income taxation</title>
    <subTitle>made easy</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Ballada, Win.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Ballada, Susan.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>Domdane Publishers</publisher>
    <dateIssued>2019</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiii, 598 pages : illustrations ; 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>Basic principles -- Taxation of individuals -- Taxation of corporations -- Minimum Corporate Income Tax (MCIT), Improperly Accumulated Earnings Tax (IAET), and Gross Income Tax (GIT -- Taxation of estates and trusts -- Taxation of partnerships and partners -- Gross income -- Fringe benefits -- Gains and losses from dealings in property -- Allowable deductions -- Withholding taxes -- Foreign tax credit -- Penalties -- Returns and payment of tax -- Accounting methods and periods -- Remedies -- Compliance requirements.</tableOfContents>
  <note type="statement of responsibility">Win Ballada and Susan Ballada.</note>
  <classification authority="ddc">c2019.</classification>
  <identifier type="isbn">978971065209</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">200311</recordCreationDate>
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