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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Estate and Gift Tax Act<br> Article 20-1
Content:
In case where a settlor furnished property for the creation of a charitable trust, or donated or added to charitable trusts that meet the requirements specified in Article 16-1 herein, and where the beneficiaries are entitled to the trust interest, the right to claim such trust interest may be excluded from total amount of gifts.
 Update:2018-04-23

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