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The document discusses the definition of income under Internal Revenue Law, distinguishing between actual income and capital increases, and addresses the taxation of stock dividends. It presents a legal case involving the Philippine American Drug Company, where the appellant argues that stock dividends should not be considered taxable income. The document compares U.S. and Philippine income tax laws regarding dividends, ultimately asserting that stock dividends represent an increase in capital rather than i

Author

Tricia Jane Hernandez

Language

EN