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Abs-CBN Broadcasting Corporation v Court of Tax Appeals and the Commissioner of Internal Revenue   flag 

[1981] PHSC 317
Supreme Court of the Philippines
Philippines
12th October, 1981

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(1970) 36 Scra 77 (1970) 36 SCRA 77 Supreme Court of the Philippines Philippines circa 1970 flag 6
Biddle v Commissioner 302 US 573; 82 L Ed 431; 58 SCt 379 United States Supreme Court United States 10 Jan 1938 WorldLII flag 33
Corominas & Co , Inc 66 SCRA 555 Supreme Court of the Philippines Philippines flag 1
Tuazon, Jr v Lingad 58 SCRA 170 Supreme Court of the Philippines Philippines flag 5
21 Scra 622 21 SCRA 622 Supreme Court of the Philippines Philippines flag 1
20 f2d 390 20 F2d 390 United States Westlaw flag 1
Howden & Co v Collector of Internal Revenue 13 SCRA 601 Supreme Court of the Philippines Philippines flag 8
Cebu Terminal Co , Inc v Commissioner of Internal Revenue 13 SCRA 357 Supreme Court of the Philippines Philippines flag 8
Couzens v Commissioner 11 BTA 1040 United States flag 15
10 Scra 470 10 SCRA 470 Supreme Court of the Philippines Philippines flag 2

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