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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 39
Content:
For conditional rights and rights without a fixed term, the value shall be determined according to the nature of the right with the actual situation taken into consideration.
 Update:2018-04-23

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