Enforcement Rules of the Estate and Gift Tax Act Article 21-2 Law: Enforcement Rules of the Estate and Gift Tax Act Chinese: 遺產及贈與稅法施行細則第21-2條 "Within a one-year period" referred to in Articles 19, 24 and 25 of the Act shall be calculated in the same calendar year. 中文原文 遺產及贈與稅法施行細則第21-2條 本法第十九條、第二十四條及第二十五條所稱一年內，係按曆年制計算。
