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TABLE 1- SOURCES OF INCOME

KINDS OF TAXPAY SOURCES OF INCOME INCOME TAXES UNDER SECTION


DONOR'S
24 TAX -sec. 85/ ESTATE-section 99 in R/T sec. 104
WITHIN WITHOUT A-5-32% B-10-20 C D-6% DEPENDE SA LOCATION
INDIVIDUALS WITHIN WITHOUT
RC NIT FWT 10 FWT CGT
NRC X NIT FWT 10 FWT CGT
RA X NIT FWT 10 FWT CGT
NRA-ETB X NIT FWT 20% FWT CGT
NRANETB X NIT-25 FWT-25 FWT CGT
CORPORATION NIT FWT FWT CGT
DC NIT FWT FWT CGT
RFC X NIT-30% FWT FWT CGT
NRFC X NIT FWT FWT CGT

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