(S24, 25, 26) NIRC Reference Resident Citizens S24(A)(1)(a) Taxable income W/in & w/out the Phils Non-resident S24(A)(1)(b) Taxable income W/in the Phils Citizen [S22(E)] Resident Aliens S24(A)(1)(c) Taxable income W/in the Phils [S22(F)] Non-resident Aliens S25(A) Taxable income W/in the Phils engaged in trade or business [S25(A)] Non-resident Aliens S25(B) Gross income W/in the Phils not engaged in trade or business [S25(A)] General S26 Taxable income W/in or/& w/out the Professional Phils (similar to a Partnership [S22(B)] corporation) ESTATES & TRUSTS S60,61,62 Taxable Income Same basis as an (S60-66) individual CORPORATIONS [S22(B)] (S27,28, 29 & 30) Domestic S27 Taxable income W/in & w/out the Phils Corporation [S22(C)] Resident Foreign S28(A) Taxable income W/in the Phils Corporation [S22(H)] Non-resident S28(B) Gross income W/in the Phils Foreign Corporation [S22(I)]