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Chapter

Title： Estate and Gift Tax Act CH
Category： Ministry of Finance（財政部）
Chapter 1 General § 1
Chapter 2 Computation of Estate Tax § 13
Chapter 3 Computation of Gift Tax § 19
Chapter 4 Tax Collection Procedure § 23
Section 1 Tax Return and Payment § 23
Section 2 § 34
Section 3 Investigation and Reporting § 37
Chapter 5 Penalty § 43
Chapter 6 Supplemental Provisions § 54