Acquisition of special bearer bonds excluded from tax proceedings, barring set offs, wealth conversions and consideration claims.

Acquisition or subscription to Special Bearer Bonds shall not be taken into account for proceedings under income tax, wealth tax or gift tax; holders may not claim set offs or reliefs, reopen assessments on that ground, assert prior assets were converted into the bonds before maturity, or claim that assets or sums represent consideration for transfer of the bonds prior to maturity.

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