Taxation _I. General Principles

Question 1

PART TWO: TAXATION LAW
I. General Principles
A. Power of Taxation as Distinguished from Police Power and Eminent
Domain

Question 2

PART TWO: TAXATION LAW
I. General Principles

B. Inherent and Constitutional Limitations of Taxation

Question 3

PART TWO: TAXATION LAW
I. General Principles

C. Requisites of a Valid Tax

Question 4

PART TWO: TAXATION LAW
I. General Principles

D. Tax as Distinguished from Other Forms of Exactions

Question 5

PART TWO: TAXATION LAW
I. General Principles

E. Kinds of Taxes

Question 6

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation
1. Construction and Interpretation of Tax Laws, Rules, and Regulations

Question 7

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

2. Prospectivity of Tax Laws

Question 8

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

3. Imprescriptibility of Taxes

Question 9

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

4. Double Taxation

Question 10

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

5. Escape from Taxation
   a) Shifting of Tax Burden
   b) Tax Avoidance
   c) Tax Evasion

Question 11

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

6. Exemption from Taxation

Question 12

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

7. Equitable Recoupment

Question 13

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

8. Prohibition on Compensation and Set-Off

Question 14

PART TWO: TAXATION LAW
I. General Principles

F. Doctrines in Taxation

9. Compromise and Tax Amnesty