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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 6
Content:
The properties given away by the decedent within two (2) years before his death as referred to under Paragraph 2, Article 11 of the Act shall include those tax-exempt properties described under Article 22 of the Act given away within said two (2) years.
 Update:2018-04-23

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