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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 37
Content:
For infinite annuities or annuities thereto the preceding article cannot apply due to special circumstances, the actual situation may be taken into consideration while using the criteria provided in the preceding article for valuation.
 Update:2018-04-23

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