<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00587    a2200181   4500</leader>
  <controlfield tag="005">20260701095704.0</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">978-971-9925-15-6</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">F 336.2 V152 2013</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Valencia, Edwin G. </subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Transfer and business taxation : </subfield>
    <subfield code="b">principles and laws with accounting applications / </subfield>
    <subfield code="c">Edwin G. Valencia , Gregorio F. Roxas </subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Sixth edition (2013-2014)</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
    <subfield code="a">Baguio City : </subfield>
    <subfield code="b">Valencia Educational Supply,. </subfield>
    <subfield code="c">2013</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">622 pages ; </subfield>
    <subfield code="c">23 cm </subfield>
  </datafield>
  <datafield tag="526" ind1=" " ind2=" ">
    <subfield code="a">300-399</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Roxas, Gregorio F. </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">B</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">41587</subfield>
    <subfield code="d">41587</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CL</subfield>
    <subfield code="b">CL</subfield>
    <subfield code="d">2026-07-01</subfield>
    <subfield code="e">Donation</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">F 336.2 V152 2013</subfield>
    <subfield code="p">CALUYA 5459</subfield>
    <subfield code="r">2026-07-01</subfield>
    <subfield code="w">2026-07-01</subfield>
    <subfield code="y">B</subfield>
  </datafield>
</record>
