Tax-II-Outline-2019-2020.doc - UNIVERSITY OF NEGROS OCCIDENTAL RECOLETOS SCHOOL OF LAW Course Outline in Taxation II Lorebette G Grandea 2nd Semester SY

Tax-II-Outline-2019-2020.doc - UNIVERSITY OF NEGROS...

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UNIVERSITY OF NEGROS OCCIDENTAL RECOLETOS SCHOOL OF LAW Course Outline in Taxation II Lorebette G. Grandea 2nd Semester, SY 2019-20 References: The Law on Income Taxation by Benjamin D. Teodoro and Hector S. De Leon The National Internal Revenue Code Annotated by de Leon, Sr. & de Leon, Jr. Compendium of Tax Laws and Jurisprudence by Jose Vitug I. INCOME TAXATION A.General Principles of Income Taxation, Sec. 23 B. Concept of Income, taxable income 1. Definition, nature, kinds a. Definition of income, taxable income Sec. 31 CIR v. British Overseas Airway Corp., 149 SCRA 395 (1987) Madrigal v. Rafferty, 38 Phil. 414 (1918) Limpan Investment Corp. v. CIR, 17 SCRA 703 (1966) Republic v. de la Rama, G.R. No. L-21108, 29 Nov. (1966) b. Sources of Income CIR v. Japan Airlines, 202 SCRA 450 (1991) CIR v. BOAC, supra c. Nature, distinguished from other taxes Income tax v. property tax Western Minolco Corp. v. CIR & CTA, G.R. No. L-61632, 16 Aug. 1983
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