Income Tax Act Article 48
Article 44 of this Act shall apply mutatis mutandis in the evaluation of short-term investments in valuable securities. Where the market value of such a security at the close of a financial period has been subject to violent fluctuations, the average price during the immediately preceding month may be taken as the market value on the day of making the final report of the account.
中文原文 所得稅法第48條
短期投資之有價證券，其估價準用本法第四十四條之規定辦理，在決算時之價格遇有劇烈變動，得以決算日前一個月間之平均價為決算日之時價。