Income taxation : (Record no. 1279)

MARC details
000 -LEADER
fixed length control field 03525nam a22002777a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20231011205002.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210628b ||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
Source 97897195940000
040 ## - CATALOGING SOURCE
Original cataloging agency CvSU-CCAT Campus Library.
Language of cataloging English.
Transcribing agency CvSU-CCAT Library Campus.
Description conventions rda.
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number F KPM 2832
Item number B36 2014
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Banggawan, Rex B., author.
9 (RLIN) 1323
245 ## - TITLE STATEMENT
Title Income taxation :
Remainder of title Laws, principles and applications : well-organized, comprehensive, illustrative, simplified, TRAIN Law updated, self-taught, designed for OBE : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications for accountancy students, CPA board exam candidates, finance & business students, law students, taxpayers, and taxpayers /
Statement of responsibility, etc. Rex B. Banggawan.
250 ## - EDITION STATEMENT
Edition statement 2019 OBE edition.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Pasay City :
Name of publisher, distributor, etc. Real Excellence Publishing,
Date of publication, distribution, etc. c2014.
300 ## - PHYSICAL DESCRIPTION
Extent 703 pages :
Other physical details 23 cm
501 ## - WITH NOTE
With note [2019 OBE].
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note I. Introductory concepts. 1. Introduction to taxation. 2. Taxes, tax laws, and tax administrations. II. Income recognition, measurement and reporting, and taxpayer classifications. 3. Introduction to income taxation. 4. tax schemes, periods, and methods and reporting. III. Special Income Taxation. 5. Final Income Taxation. 6. Capital Gains Taxation. IV. Regular Income Taxation. 7. Introduction to Regular Income Taxation. Unit 1. General Rules on Gross Income. 8. Regular Income Taxation-Exclusions in Gross Income. 9. Regular Income Taxation-Inclusions in Gross Income. Unit 2. Special Rules on Gross Income. 10. Compensation Income. 11. Fringe Benefits Taxation. 12. Dealings in Properties. Unit 3. Deductions on Gross Income. 13. Principles of Deductions. 13-A. Regular Allowable Itemized Deductions. 13-B. Special Allowable Itemized Deductions and Net Operating Loss Carry-Over. 13-C. Optional Standard Deduction. Unit 4. Specific Regular Tax Rules Per Taxpayer Class. Sub-Unit 1. Special Regular tax Rules for Individual Taxpayers . 14. Individual Income Taxation. Sub-Unit 2. Special Regular Tax Rules for Corporate Taxpayers. 15-A. A Corporate Income Taxation - Special Corporations. 15-B. Corporate Income Taxation - Regular Corporations. Appendices.
520 ## - SUMMARY, ETC.
Summary, etc. This book is a principle-based presentation of income taxation following the Outcome-based Education (OBE) methodology. It is aimed to provide readers with a thorough understanding and mastery of income taxation by teaching taxation as a whole body of interconnected concepts. Its concepts-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentations of the topics promote easier understanding, mastery and long-term retention. The book <br/>thoroughly discussed updates in detail and connects theory and practice by providing detailed practical and application of tax rules. It is self-taught. Readers can learn income taxation even with minimal teacher supervision.<br/>
546 ## - LANGUAGE NOTE
Language note In English text.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax -- Law and legislation
Geographic subdivision Philippines.
9 (RLIN) 3903
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Taxation -- Law and legislation
Geographic subdivision Philippines.
9 (RLIN) 3904
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Book
Classification part KPM 2832 B36 2014
Call number prefix F
Source of classification or shelving scheme Library of Congress Classification
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Coded location qualifier Cost, normal purchase price Full call number Barcode Date last seen Copy number Koha item type Total Checkouts Total Renewals Date last checked out
    Library of Congress Classification     Book Cavite State University - CCAT Campus Cavite State University - CCAT Campus F 04/28/2021 Purchased F 595.00 F KPM 2832 B36 2014 R0012098 10/15/2025 c.1 Book      
    Library of Congress Classification     Book Cavite State University - CCAT Campus Cavite State University - CCAT Campus F 04/28/2021 Purchased F 595.00 F KPM 2832 B36 2014 R0012363 10/15/2025 c.2 Book 8 10 04/13/2025
    Library of Congress Classification     Book Cavite State University - CCAT Campus Cavite State University - CCAT Campus F 04/28/2021 Purchased F 595.00 F KPM 2832 B36 2014 R0012364 10/15/2025 c.3 Book 3 11 02/19/2025