>>>Income Taxation Laws, Principles and Applications

Income Taxation Laws, Principles and Applications


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Table of Contents

PART 1: Introductory Concepts
Chapter 1 – Introduction to Taxation
Chapter 2 – Taxes, Tax Laws & Tax Administration

PART 2: Income Recognition, Measurement and Reporting and Taxpayer Classifications
Chapter 3 – Introduction to Income Taxation
Chapter 4 – Tax Schemes, Periods and Methods and Reporting

PART 3: Special Income Taxation
Chapter 5 – Final Income Taxation
Chapter 6 – Capital Gains Taxation

PART 4: Regular Income Taxation
Chapter 7 – Introduction to Regular Income Taxation

Unit 1 – General Rules on Gross Income
Chapter 8 – Regular Income Taxation: Exclusions in gross income
Chapter 9 – Regular Income Taxation: Inclusions in gross income

Unit 2 – Special Rules on Gross Income
Chapter 10 – Compensation income
Chapter 11 – Fringe benefit taxation
Chapter 12 – Dealings in Properties

Unit 3 – Deductions on Gross Income
Chapter 13 – Principles of Deduction
Chapter 13A – Regular Allowable Itemized Deductions
Chapter 13B – Special Allowable Itemized Deductions and Net Operating Loss Carry Over
Chapter 13C – The Optional Standard Deductions

Unit 4 – Specific Regular Tax Rules Per Taxpayer Class
Sub-unit 1: Special Regular Tax Rules for Individual Taxpayers
Chapter 14 – Individual Income Taxation

Sub-unit 2: Special Regular Tax Rules for Corporate Taxpayers
Chapter 15-B –Corporate Income Taxation – Special Corporations
Chapter 15-B – Corporate Income Taxation – Regular Corporations

Author(s)Rex Banggawan
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