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  <titleInfo>
    <title>Basic income taxation</title>
    <subTitle>principles and applications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Acaylar, Prackie Jay T.</namePart>
    <role>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <dateIssued encoding="marc">2025</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 211 pages ; 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>ch. 1. Introduction -- ch. 2. General principles -- ch. 3. Literature -- ch. 4.Overview of income tax -- ch. 5. Gross income -- ch. 6. Individual income taxation -- ch. 7. Corporate income taxation -- ch. 8. Allowable deductions from gross income -- ch. 9. Estates and trusts -- ch. 10. Ordinary assets and capital assets -- ch. 11. Income tax returns.</tableOfContents>
  <note type="statement of responsibility">Prackie Jay T. Acaylar.</note>
  <note>Includes bibliographical references</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <classification authority="lcc">FIL KPM 2832 A23 2025</classification>
  <identifier type="isbn">9786214272785</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">260708</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260722113428.0</recordChangeDate>
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