TY  - BOOK
AU  - Luceres, Bernardo M. 
TI  - Introduction to tax and taxation / 
SN  - 9789712365201
U1  - LAW 336.2 L96i 2013 
PY  - 2013///
CY  - Manila
PB  - Rex Book Store, 
KW  - Taxation
KW  - Philippines
N1  - References : page 226
ER  -