PART 1: Introductory Concepts

Chapter 1 – Introduction to Taxation

Chapter 2 – Taxes, Tax Laws & Tax Administration

PART 2: Income Recognition, Measurement and Reporting and Taxpayer Classifications

Chapter 3 – Introduction to Income Taxation
Chapter 4 – Tax Schemes, Periods and Methods and Reporting

PART 3: Special Income Taxation

Chapter 5 – Final Income Taxation
Chapter 6 – Capital Gains Taxation

PART 4: Regular Income Taxation

Chapter 7 – Introduction to Regular Income Taxation

Unit 1 – General Rules on Gross Income

Chapter 8 – Regular Income Taxation: Exclusions in gross income
Chapter 9 – Regular Income Taxation: Inclusions in gross income

Unit 2 – Special Rules on Gross Income

Chapter 10 – Compensation income
Chapter 11 – Fringe benefit taxation
Chapter 12 – Dealings in Properties

Unit 3 – Deductions on Gross Income

Chapter 13 – Principles of Deduction
Chapter 13A – Regular Allowable Itemized Deductions
Chapter 13B – Special Allowable Itemized Deductions and Net Operating Loss Carry Over
Chapter 13C – The Optional Standard Deductions

Unit 4 – Specific Regular Tax Rules Per Taxpayer Class

Sub-unit 1: Special Regular Tax Rules for Individual Taxpayers
Chapter 14 – Individual Income Taxation