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財政部民國109年8月28日台財稅字第10904528910號
核釋「所得稅法」第4條之4規定，有關共有人交易於變價分割拍賣程序中取得之房屋、土地課徵所得稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4-4 of "Income Tax Act", which stipulates relevant rules regarding the imposition of income tax on the house or land judged as a partition by sale and purchased by the co-owner at auction
