Pub Date : 2020-12-31DOI: 10.9785/9783504386542-037
{"title":"§ 26 Ermäßigung der Steuer bei Aufhebung einer Familienstiftung oder Auflösung eines Vereins","authors":"","doi":"10.9785/9783504386542-037","DOIUrl":"https://doi.org/10.9785/9783504386542-037","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121278264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.9785/9783504386542-030
{"title":"§ 19a Tarifbegrenzung beim Erwerb von Betriebsvermögen, von Betrieben der Land- und Forstwirtschaft und von Anteilen an Kapitalgesellschaften","authors":"","doi":"10.9785/9783504386542-030","DOIUrl":"https://doi.org/10.9785/9783504386542-030","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126634566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.9785/9783504386542-058
{"title":"§ 158 Begriff des land- und forstwirtschaftlichen Vermögens","authors":"","doi":"10.9785/9783504386542-058","DOIUrl":"https://doi.org/10.9785/9783504386542-058","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129183826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.9785/9783504386542-fm
{"title":"Frontmatter","authors":"","doi":"10.9785/9783504386542-fm","DOIUrl":"https://doi.org/10.9785/9783504386542-fm","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129844753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.9785/9783504386542-079
{"title":"§ 179 Bewertung der unbebauten Grundstücke","authors":"","doi":"10.9785/9783504386542-079","DOIUrl":"https://doi.org/10.9785/9783504386542-079","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122220309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.9785/9783504386542-093
{"title":"§ 193 Bewertung des Erbbaurechts","authors":"","doi":"10.9785/9783504386542-093","DOIUrl":"https://doi.org/10.9785/9783504386542-093","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128846505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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