TAXATION E-BOOK/HARD COPY

TABLE OF CONTENT

1.1 PRINCIPLE OF TAXATION

1.2 THE NATURE OF TAXATION

1.3 PURPOSE OF TAXATION

1.4  THE CANONS ON WHICH TAX LAW IS BASED.

1.5 DEFINITION OF THE RELEVANT TERMINOLOGIES IN RELATION TO PERSONAL INCOME TAX.

1.6 PERSONAL INCOME TAX AND COMPUTATION

1.7 COMMENCEMENT RULE, CESSATION RULE AND CHANGE OF ACCOUNTING DATE

1.8 TAXES COLLECTED BY DIFFERENT LEVEL OF GOVERNMENT

1.90 CAPITAL ALLOWANCE PRINCIPLE AND COMPUTATION

1.91 TAXATION OF ESTATE, TRUST AND SETTLEMENT

1.92 TAXATION OF PARTNERSHIP

1.93 EXAM QUESTION AND SOLUTION.

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