TY - BOOK AU - Valencia, Edwin G. AU - Roxas, Gregorio F., ED - ED - ED - ED - SN - 9719237317 (paperback) SN - 2 PY - 2002///;copyright 200246 CY - Baguio City, Philippines PB - Valencia Educational Supply KW - KW - 2 KW - 0 KW - 6 KW - 20 KW - Law and legislation;Taxation;Law and legislation KW - Inheritance and transfer tax;Business enterprises KW - Philippines.;Philippines N1 - Based on New Internal Revenue Code (R>A. 8424, revenue regulations, BIR and Court Tax Appeals Rulings, Supreme Court Decisions; 5 ER -