ON PASSIVE INCOME:

SEC. 24 B 1,

SEC 25 A 2

SEC. 25 B

SEC. 27 D

SEC. 28 A 7

SEC. 28 B 5

DUMAGUETE CATHOLIC CREDIT COOPERATIVE VS. CIR G.R. NO. 182722 1-22-10

BDO VS. REPUBLIC OF THE PHILIPPINES G.R. NO. 198756 1-13-15

CIR VS. CA G.R. NO. 108576 1-20-99

Marubeni Corp vs. CIR G.R 76573 9-14-89

CIR vs. Procter & Gamble G.R 66838 12-2-91

CIR vs. Goodyear Phil. G.R. 216130 8-3-16

ON COMPENSATION INCOME

SEC. 33 B

SEC. 78-83

BUSINESS AND PROFESSIONAL INCOME ASSIGNMENTS

NIRC PROVISIONS:

SEC. 27A and E

SEC. 28A1, 28A2 and 28A4
SEC. 34
SEC. 36
SEC. 37
SEC. 61

CASES:
ING BANK VS. CA #167679 7-22-15
CIR VS. GENERAL FOODS #143672 4-24-03
GUTIERREZ VS. CIR #L-19537 5-20-65
ATLAS CONSOLIDATED VS. CIR 102 SCRA 246
HOSPITAL DE SAN JUAN DE DIOS VS. CIR 185 SCRA 273
CM HOSKINS VS. CIR 30 SCRA 434
GANCAYCO VS. COLLECTOR 4-20-61
CIR VS. SMITH KLINE 127 SCRA 7
ZAMORA VS. COLLECTOR 8 SCRA 163
CIR VS. PRIETO 109 PHIL 592
CIR VS. PRISCILLA ESTATE 11 SCRA 130
PHILIPPINE REFINING COMPANY VS. CA 256 SCRA 667

ESTATE TAX

SECS. 84 - 97 and 104

CIR vs. Campos Rueda G.R. No. L-13250, October 29, 1971

Dizon vs. CTA G.R. No. 140944, April 30, 2008

Zapanta vs. Posadas, G.R. No. 29204 12-29-28

Tuason vs. Posadas, G.R. No. L-30885 1-23-30

Dizon vs. Posadas, G.R. No. L-36770 11-4-32

Vidal de Roces vs. Posadas G.R. No. L-34937, March 13, 1993

DONOR'S TAX

SECS. 98-104

VALUE ADDED TAX

SECS. 105-115

CIR VS. CA G.R. NO. 125355 3-30-00

MINDANAO II GEOTHERMAL PARTNERSHIP VS. CIR G.R. NO. 193301, 3-11-13

CIR VS. MAGSAYSAY LINES G.R. NO. 146984 7-28-06

PSALM VS. CIR G.R. NO. 198146 8-8-17

DIAZ VS. SEC. OF FINANCE G.R. NO. 193007 7-19-11

CIR VS. SONY PHILIPPINES G.R. NO. 178697 11-17-10

ASSOCIATION OF NON-PROFIT CLUBS VS. BIR G.R. NO. 228539 6-26-19

BIR VS. FIRST E-BANK TOWER G.R. NO. 215801 1-15-20

MALAYAN INSURANCE VS. ST. FRANCIS SQUARE G.R. NO. 198916 7-23-18

CIR VS. SM PRIME HOLDINGS G.R. NO. 183505 2-26-10

MEDICARD PHILS VS. CIR G.R. NO. 222743 4-5-17

CIR VS. SEAGATE TECHNOLOGY G.R. NO. 153866 2-11-05

SEC. OF FINANCE VS. LAZATIN G.R. NO. 210588 11-29-16

CIR VS. SEKISUI JUSHI PHILS. G.R. NO. 149761 7-21-06

CORAL BAY NICKEL VS. CIR G.R. NO. 190506 6-13-16

CIR VS. AMERICAN EXPRESS G.R. NO. 152609 6-29-05

CIR VS. BURMEISTER G.R. NO. 153205 1-22-07

ACCENTURE VS. CIR G.R. NO. 190102 7-11-12

CIR VS. PHIL. HEALTH CARE PROVIDERS G.R. NO. 168129 4-24-07

CIR VS. UNITED CADIZ G.R. NO. 209776 12-7-16

FORT BONIFACIO DEVELOPMENT CORPORATION VS. CIR 158885 4-2-09