Professional Documents
Culture Documents
Internal or within
Aids within the statute
Resorted to only if there is ambiguity
Parts of statute, title, preamble, body, chapter & section headings,
punctuation & interpretation clause
Subtitle of Statute
Jai alai title of law
Miriam Defensor, et al. vs. COMELEC subtitle
Eugenio preamble (Delta Village)
EXTRINSIC AIDS
Issue: Whether exemption enjoyed by ESSO from RA 387 should embrace special
import tax RA 1394
HELD
HELD
doctrine arose during period when Industrial Peace Act was in effect and not
present law
IRR of Labor Code issued by Secretary Blas Ople of department of Labor
(present labor code)
PETITION DISMISSED
HELD
ISSUE: W/N Urea and formaldehyde are exempt from margin fee
HELD