TY - BOOK AU - Valencia, Edwin G. TI - Income taxation : principles and laws with accounting applications SN - 978--971-93934-4-3 U1 - Fil 336.24 V23i CY - Baguio City KW - Income tax- Law and jurisprudence Philippines N2 - 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 mas amended by R.A. 9504, and R.A. 10653), the Court of Tax Appeals and Supreme Court Revenue Memorandum Circulars are adequately used as authoritative sources to support the authors' discussions, illustrations and explanations. The book can be 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 author s prepared new various review questions/problems to assess the student's understanding and progress about subject matter ER -