86 信託課稅實務
"
!
# E×50%
50%)
(
D×50%
"
50%) !
# E×50%
(
D×50%
"
!
# E
D=A-B-C
C
5
10
45
45
5
10
B
45 45
10 20
90 90
A 10 10
0 0
100 100
100 100
0 0
10 10
$%&!'( )*+,'( -.'( 90 /' 90 01 100 23 500
! "
10 30
45 45
5
15
45
5
45
15
10 10
10 50
80
350
10
50
40
220
5
40
40
220
5
40