>>>>Basic Approach to Income Taxation

Basic Approach to Income Taxation


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In the years that spanned from the last edition of this book, the field of income taxation was enriched by prodigious rulings of the Highest Court, enactments of Congress and opinions of foreign authorities.

This publication elucidates on the ebb and flow of the Boac doctrine, the requisites of the All-Events Test, and the factors of determinative of the reasonableness of an advertising expense. Another significant addition to this edition is the compendious discussion of recent cases on Minimum Corporate Income Tax as well as the Theory of Favorable Business Climate. The author likewise integrated a discourse on the peculiarities of Republic Act No. 9505 which increased personal exemptions and relieved minimum wage earners of their duty to file income tax returns. American jurisprudence and notations and distinguished foreign authorities were cited to supplement crucial topics.

Once more, the author reiterates his relentless desire to help students and reviewees successfully hurdle the bar examination. May this book help lawyers and future lawyers in their pursuit for knowledge.

Author(s)Justice Japar B. Dimaampao
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