所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心
Fields of Study & Subjects
Taxation and Legal Issues
Economic and Fiscal Studies
Legal and Constitutional Studies
Publication details
- Journal / source
- 月旦財稅實務釋評
- Volume
- 0
- Issue
- 74
- Pages
- 019–024
- Publication date
- 1 February 2026