進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 17
Content:
The dependents as set forth under Subparagraph 4, Paragraph 1 of Article 20 of the Act shall refer to any one of the following:
1. Superior lineal relatives of the donor or the donor's spouse above the age of sixty (60) or under sixty (60) years of age yet unable to make a living and therefore dependent on the donor for livelihood support.
2. Inferior lineal relatives of the donor under the age of twenty (20) or above twenty (20) years of age yet still attending school, or having a mental or physical disability, or unable to make a living and therefore dependent on the donor for livelihood support.
3. Siblings of the donor under the age of twenty (20) or above twenty (20) years of age yet still attending school, or having a mental or physical disability, or unable to make a living on their own and therefore dependent on the donor for livelihood support.
4. Other relatives or family members of the donor meeting the requirements set forth under Subparagraph 4 of Article 1114 and Paragraph 3 of Article 1123 of the Civil Act and are under the age of twenty (20) or above twenty (20) years of age yet still attending school, or having a mental or physical disability, or unable to make a living on their own and actually dependent on the donor for livelihood support.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂