Pub Date : 2020-12-31DOI: 10.9785/9783504386542-015
{"title":"§ 9 Entstehung der Steuer","authors":"","doi":"10.9785/9783504386542-015","DOIUrl":"https://doi.org/10.9785/9783504386542-015","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"2 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":"122550014","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: 10.9785/9783504386542-020
{"title":"§ 13a Steuerbefreiung für Betriebsvermögen, Betriebe der Land- und Forstwirtschaft und Anteile an Kapitalgesellschaften","authors":"","doi":"10.9785/9783504386542-020","DOIUrl":"https://doi.org/10.9785/9783504386542-020","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"6 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":"121255043","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: 10.9785/9783504386542-082
{"title":"§ 182 Bewertung der bebauten Grundstücke","authors":"","doi":"10.9785/9783504386542-082","DOIUrl":"https://doi.org/10.9785/9783504386542-082","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"1 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":"126406445","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: 10.9785/9783504386542-035
{"title":"§ 24 Verrentung der Steuerschuld in den Fällen des § 1 Abs. 1 Nr. 4","authors":"","doi":"10.9785/9783504386542-035","DOIUrl":"https://doi.org/10.9785/9783504386542-035","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"38 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":"126889929","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: 10.9785/9783504386542-089
{"title":"§ 189 Bewertung im Sachwertverfahren","authors":"","doi":"10.9785/9783504386542-089","DOIUrl":"https://doi.org/10.9785/9783504386542-089","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"367 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":"132730051","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}