MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02896nam a2200301Ia 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
328489 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
0000000000 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210120102030.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
170316n 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789719393443 |
| 040 ## - CATALOGING SOURCE |
|---|
| Description conventions |
rda |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KPM 2832 |
| Item number |
.V234 2016 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valencia, Edwin G. |
| 9 (RLIN) |
42160 |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Income taxation : |
| Remainder of title |
principles and laws with accounting applications / |
| Statement of responsibility, etc. |
Edwin G. Valencia, Gregorio F. Roxas. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Aurora Hill, Baguio City : |
| Name of producer, publisher, distributor, manufacturer |
Valencia Educational Supply, |
| Date of production, publication, distribution, manufacture, or copyright notice |
c2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
763 pages |
| Dimensions |
23 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Source |
rdacarrier |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Due to the increase in the amount of the "13th month pay and other benefits" from P30,000 to P82,000 effective taxable year 2015 (R.A. 10653 amending Section 32 (B) (7)(e) of 1997 NIRC), and the various issuances of new Revenue Regulations, BIR Rulings, Revenue Memorandum Circulars, and Supreme Court decisions, the authors urgently revised this book, INCOME TAXATION, to its 7th edition. This book is designed as a textbook in the course Income Taxation covering comprehensive topics included in the CPA and Bar Examinations. The NIRC (R.A. 8424 as amended by R.A. 9337, R.A. 9504, and R.A. 10653), the Court of Tax Appeals and Supreme Court Decisions, latest Revenue' Regulations, BIR Rulings, and Revenue Memorandum Circulars are adequate used as authoritative sources to support the authors' discussions, illustrations and explanations. The book can be used as an easy reference of tax students and tax practitioners. Materials included in this book are classroom tested, logically arranged, improved and gradually presented in the clearest possible manner. Illustrations and diagrams are also included to facilitate the students' learning and comprehension. At the end of each chapter, the authors prepared new various review questions/problems to assess the student's understanding and progress about the subject matter. To our colleagues in the academe who would like to adopt this modest work as their prescribed class textbook, we provide a Teacher's manual to verify solutions of all end-of-chapter problems. The teacher's manual will be given only to the professor and will be included in the delivery of books ordered directly from the VALENCIA EDUCATIONAL SUPPLY or from its authorized distributor(s), whose addresses and contact numbers appear at the back cover of this book. --From the Preface of the Book. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| 9 (RLIN) |
38487 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Roxas, Gregorio F, author. |
| 9 (RLIN) |
47120 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Filipiniana |
