{
 "title": "Estate and Gift Tax Exemption Calculator",
 "site": "台灣 AI 代理人任務中樞",
 "canonical": "https://penguindriver.com/s/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp",
 "markdown": "https://penguindriver.com/s/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp.md",
 "summary": "2026 US estate and gift tax: $15M exemption (P.L. 119-21), 40% rates, annual exclusion, DSUE.",
 "date_modified": null,
 "retrieved": "2026-11-02",
 "content_sha256": "ee0229794f5e2f51fc1a248ccf80ca97741d9634bc1ed35ae6eb59a6d187ac30",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://penguindriver.com/cite?path=%2Fs%2Fio.github.theluckystrike%252Festate-gift-tax-exemption-calculator-mcp&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "https://github.com/theluckystrike/estate-gift-tax-exemption-calculator-mcp",
   "url": "https://github.com/theluckystrike/estate-gift-tax-exemption-calculator-mcp"
  }
 ],
 "source_count": 1,
 "cite_as": {
  "zh": "Estate and Gift Tax Exemption Calculator｜台灣 AI 代理人任務中樞。https://penguindriver.com/s/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp（資料日期 未標示，擷取 2026-11-02）",
  "apa": "台灣 AI 代理人任務中樞. (2026). Estate and Gift Tax Exemption Calculator. Retrieved 2026-11-02, from https://penguindriver.com/s/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp",
  "markdown": "[Estate and Gift Tax Exemption Calculator](https://penguindriver.com/s/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp)（台灣 AI 代理人任務中樞，2026-11-02）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}