18/07/2023
https://ec.ltn.com.tw/article/breakingnews/4367089
〔記者鄭琪芳/台北報導〕又到了上市櫃公司除權息旺季,若被繼承人遺有股票,且被繼承人過世後才領到股利,要併入遺產課稅嗎?財政部南區國稅局說明,被繼承人遺有公開上市櫃公司股票,若除權息交易日在被繼承
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