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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Basic Tax Act
Article 8
With respect to the futures transaction income referred to in  Subparagraph 1, Paragraph 1, Article 7 of the Statute, the transaction  cost incurred shall be calculated by using the FIFO (First In and First  Out) method. However, for any future sales which must be liquidated  before the due date, the transaction cost to be incurred therefrom may be  estimated and determined using the specific identification method.

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