Impuesto de renta : (Registro nro. 18454)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01826nam a2200277 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0000020062 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CO-CtgCURN |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250331184409.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160627s2009 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789586485852 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CO-CtgCURN |
| Language of cataloging | spa |
| Transcribing agency | coctgcurn |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.209861 |
| Item number | G164 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | García Restrepo, Javier Ernesto. |
| 245 10 - TITLE STATEMENT | |
| Title | Impuesto de renta : |
| Remainder of title | las grandes falencias del contribuyente / |
| Statement of responsibility, etc. | Javier E. García Restrepo. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bogotá : |
| Name of publisher, distributor, etc. | Ecoe Ediciones, |
| Date of publication, distribution, etc. | 2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 178 p. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | sin mediacion |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volumen |
| Carrier type code | nc |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | No leer el Estatuto Tributario de acuerdo.--Predicar que todos los dividendos son no constitutivos de renta ni ganancia ocasional.--El manejo de la depreciacion acumulada.--Solicitar costos y deducciones que provienen de ingresos no gravados.--Compensar perdidas fiscales que provienen de ingresos no gravados o de costos y deducciones sin causalidad.--No tener en cuenta la inequidad tributaria cuando se compensan perdidas fiscales.--Declarar los ingresos como exentos y ademas solicitar el costo y la deducción atribuibles a la exencion.--No tener en cuenta las presunciones.--No calcular renta por comparacion.--No tener en cuenta las diversas formas utilizadas por la DIAN para calcular de manera presuntiva el impuesto de renta de los contribuyentes..--Desconocer tributaria y contablemente el efecto de los ajustes por inflacion incluidos en las cuentas de balance. Un caso especial: la capitalizacion de la cuenta revalorizacion del patrimonio |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Impuesto a la renta |
| Form subdivision | legislacion |
| Geographic subdivision | Colombia. |
| 908 ## - PUT COMMAND PARAMETER (RLIN) | |
| Put command parameter | 160627 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Libros |
| Classification part | 336.209861 |
| Item part | G164 |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Inventory number | Total checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | General | Miguel Henríquez Castañeda | Miguel Henríquez Castañeda | General | 03/31/2025 | 016097 | 336.209861 G164 | 016097 | 03/31/2025 | 03/31/2025 | Libros | 330-ECONOM |