Income Tax Act Article 65
In the case of dissolution, discontinuance, merger or consolidation, spin-off, acquisition, or transfer of ownership of a profit-seeking enterprise, evaluation of its assets shall be based on the current value or the actual price at which the transaction is made.
中文原文 所得稅法第65條
營利事業在解散、廢止、合併、分割、收購或轉讓時，其資產之估價，以時價或實際成交價格為準。