Enforcement Rules of the Estate and Gift Tax Act Article 41
For matters relating to the valuation of an estate and a gift not specified under the Act and these Rules, such value is estimated by the market value.
中文原文 遺產及贈與稅法施行細則第41條
遺產或贈與財產價值之計算，本法及本細則無規定者，依市場價值估定之。