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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 13
Content:
In the event that the heir is unable to provide proof of the usage of any debt raised, property sold, or deposit withdrawn during the period when the decedent was unable to attend business or handle affairs on his own due to severe illness prior to his death, said borrowing, money received, or deposit shall be included in the calculation of the taxable estate.
 Update:2018-04-23

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