Property transferred by gift to the following individuals by the decedent two years before his/her death is regarded as estate of the decedent, which shall be included in the gross estate and subject to estate tax under this Act:
(1)the surviving spouse of the decedent;
(2)the heirs of the decedent prescribed under Section 1138 and 1140 of the Civil Code; and
(3)the spouses of the heirs named in the preceding subparagraph.
Inheritance cases occurred after 26 June, 1998 to the time the amended provisions in paragraph 1 is promulgated and takes effect shall be subject to the provisions under that paragraph.