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

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Tax Related Laws & Regulations

Tax Act:
Estate and Gift Tax Act
Article 14
Content:
Gross estate shall include all property of the decedent as stipulated in Article 1 herein at the time of death calculated according to the value stipulated in Article 10 herein, but exclude property provided in Article 16 herein.
 Update:2018-04-23

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