Der Übergang von gewerblich genutztem Vermögen im Wege der Erbfolge im Einkommensteuerrecht
By: Britta Holdorf-Habetha.
Series: Zivilrechtliche Schriften,; Bd. 10
Publisher: P. Lang; Lang AG International Academic Publishers, Peter
Published: 1996
Place of publication: Frankfurt am Main; New York
Language: ger
Number of pages: 299
Subjects: Income tax -- Law and legislation -- Germany.; Business enterprises -- Registration and transfer -- Taxation -- Germany.; Inheritance and succession -- Taxation -- Germany.
Notes: Includes bibliographical references (p. 264-299).
Originally presented as the author's thesis (doctoral)--Christian-Albrechts-Universität zu Kiel, 1995.