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法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 36
Content:
For finite annuities, the value shall be determined according to the remaining years of payment as follows:
1.For a remaining payment period of less than one (1) year, the value shall be the annual annuity payment.
2.For a remaining payment period of one (1) year up to three (3) years, the value shall be double the annual annuity payment.
3.For a remaining payment period of three (3) years up to five (5) years, the value shall be three (3) times the annual annuity payment.
4.For a remaining payment period of five (5) years up to seven (7) years, the value shall be four (4) times the annual annuity payment.
5.For a remaining payment period of seven (7) years up to nine (9) years, the value shall be five (5) times the annual annuity payment.
6.For a remaining payment period of nine (9) years up to twelve (12) years, the value shall be six (6) times the annual annuity payment.
7.For a remaining payment period of twelve (12) years up to sixteen (16) years, the value shall be seven (7) times the annual annuity payment.
8.For a remaining payment period of sixteen (16) years up to twenty-four (24) years, the value shall be eight (8) times the annual annuity payment.
9.For a remaining payment period of twenty-four (24) years up to one hundred (100) years, the value shall be nine (9) times the annual annuity payment.
10.For a remaining payment period exceeding one hundred (100) years, the value shall be ten (10) times the annual annuity payment.
 Update:2018-04-23

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