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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 40
Content:
For co-owned or co-managed properties, the total net value of the property shall be evaluated first before the value of the estate or gift made by the decedent can be determined.
 Update:2018-04-23

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