{"title":"§ EStG 第 23 条:在以共同继承人份额为代价的收购中,不按比例收购属于遗产的财产","authors":"W. Bode, H. Weber-Grellet","doi":"10.9785/fr-2024-1060708","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"24 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"§ 23 EStG: Kein anteiliger Erwerb eines zur Erbmasse gehörenden Grundstücks bei entgeltlichem Erwerb eines Miterbenanteils\",\"authors\":\"W. Bode, H. Weber-Grellet\",\"doi\":\"10.9785/fr-2024-1060708\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":507582,\"journal\":{\"name\":\"FinanzRundschau\",\"volume\":\"24 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"FinanzRundschau\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.9785/fr-2024-1060708\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"FinanzRundschau","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9785/fr-2024-1060708","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}