<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02577nam a22002657a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20231011212410.0</controlfield>
  <controlfield tag="008">220523b           ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789719594000</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">CvSU-CCAT Campus Library.</subfield>
    <subfield code="b">English.</subfield>
    <subfield code="c">CvSU-CCAT Campus Library.</subfield>
    <subfield code="e">rda.</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">F KPM 2832</subfield>
    <subfield code="b">B36 2021</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Banggawan, Rex B., author.</subfield>
    <subfield code="9">1323</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Income taxation :</subfield>
    <subfield code="b">laws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications /</subfield>
    <subfield code="c">Rex B. Banggawan.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">2021 edition.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Pasay City :</subfield>
    <subfield code="b">Real Excellence Publishing,</subfield>
    <subfield code="c">c2021.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">[xiv], 730 pages ;</subfield>
    <subfield code="c">23 cm</subfield>
  </datafield>
  <datafield tag="501" ind1=" " ind2=" ">
    <subfield code="a">Well organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Part 1 : Introductory Concepts
Chapter 1 : Introduction to Taxation
Chapter 2 : Taxes, Tax Laws, and 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 Benefits Taxation
Chapter 12 : Dealings in Properties
Unit 3 : Deductions on Gross Income
Chapter 13-A : Regular Allowable Itemized Deductions
Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over
Chapter 13-C : 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-A : A Corporate Income Taxation-Special Corporations
Chapter 15-B : Corporate Income Taxation-Regular Corporations</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">In English text.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Income tax -- Law and legislation</subfield>
    <subfield code="z">Philippines.</subfield>
    <subfield code="9">1324</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation -- Law and legislation</subfield>
    <subfield code="z">Philippines.</subfield>
    <subfield code="9">5077</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
    <subfield code="h">KPM 2832 B36 2021</subfield>
    <subfield code="k">F</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1687</subfield>
    <subfield code="d">1687</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NF</subfield>
    <subfield code="a">CCATLIB</subfield>
    <subfield code="b">CCATLIB</subfield>
    <subfield code="c">F</subfield>
    <subfield code="d">2022-03-30</subfield>
    <subfield code="e">Purchased</subfield>
    <subfield code="f">F</subfield>
    <subfield code="g">600.00</subfield>
    <subfield code="l">9</subfield>
    <subfield code="m">26</subfield>
    <subfield code="o">F KPM 2832 B36 2021</subfield>
    <subfield code="p">R0012924</subfield>
    <subfield code="q">2026-05-12</subfield>
    <subfield code="r">2026-03-03 03:48:48</subfield>
    <subfield code="s">2026-03-03</subfield>
    <subfield code="t">c.2</subfield>
    <subfield code="w">2022-05-23</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NF</subfield>
    <subfield code="a">CCATLIB</subfield>
    <subfield code="b">CCATLIB</subfield>
    <subfield code="c">F</subfield>
    <subfield code="d">2022-03-30</subfield>
    <subfield code="e">Purchased</subfield>
    <subfield code="f">F</subfield>
    <subfield code="g">600.00</subfield>
    <subfield code="l">1</subfield>
    <subfield code="o">F KPM 2832 B36 2021</subfield>
    <subfield code="p">R0012923</subfield>
    <subfield code="q">2026-02-11</subfield>
    <subfield code="r">2026-02-18 00:00:00</subfield>
    <subfield code="s">2026-02-18</subfield>
    <subfield code="t">c.1</subfield>
    <subfield code="w">2022-05-23</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
