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並前往https://books.google.com.tw/books?id=ir6daob0VSYC&pg=RA1-PA121&lpg=RA1-PA121&dq=gen+g%E5%93%A5&source=bl&ots=gDvc475yH4&sig=ACfU3U0z8-adE1XXc4srE2R7b94YBClmSg&hl=zh-TW&sa=X&ved=2ahUKEwiqq93X2dj3AhWo_CoKHcirBSwQ6AF6BQisAhAD

Internal Revenue Bulletin - 第 27-39 期 - 第 121 頁 - Google 圖書結果

... other than to make location of the generation - skipping trans- ual who is ... ( g ) to the Code , which provides , user fee is charged for requests filed ...

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