San Beda College of Law 2001 Centralized Bar Operations Memory Aid Taxation Law TABLE OF CONTENTS I. GENERAL PRINCIPLES ....................................................................…
San Beda College of Law 2001 Centralized Bar Operations Memory Aid Taxation Law TABLE OF CONTENTS I. GENERAL PRINCIPLES .....................................................................2…
GENERAL PRINCIPLES BASIS OF TAXATION Lifeblood Doctrine CIR vs. Pineda, September 15, 1967, 21 SCRA 105 Facts: Manuel Pineda, the eldest son of the decedent who was made…
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